Vote Smart's Synopsis:

Vote to pass a bill that creates an administrative garnishment process through which the Department of Revenue can garnish property, rights to property, wages, or other compensation of a delinquent taxpayer up to the amount of the full debt owed by such taxpayer.

Highlights:

-Requires the Department of Revenue to send a summons of administrative garnishment to a garnishee no earlier than 30 days after the delinquent taxpayer has waived or exhausted administrative or judicial remedies regarding the underlying tax assessment (Sec. 2). -Specifies that any garnishee who "willfully fails or refuses" to surrender property, rights to property, or money subject to administrative garnishment shall be personally liable to the Revenue Commissioner for a sum equal to the value of the property, rights to property, or money not surrendered but not exceeding the amount of the applicable tax, interest, and penalties (Sec. 2).

Full Bill Text