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Committee approves bill clarifying DFA can waive lien-filing fees in same circumstances as interest and penalty waivers
Summary
HB 10-41 would give the Department of Finance and Administration explicit statutory authority to waive the certificate-of-indebtedness (lien filing) fee in the same three circumstances DFA may waive interest and penalties; the committee passed the bill as amended.
Sponsor presented HB 10-41 to authorize the DFA secretary to waive the certificate-of-indebtedness filing fee under the same three circumstances already used to waive interest and penalties: when a taxpayer's failure to pay is satisfactorily explained to the secretary, when the failure resulted from a mistake of law or fact, or when the taxpayer is insolvent or bankrupt. Paul Gehring (DFA) explained the tax procedure act had been silent about the approximately $8–$9 lien filing fee and the bill provides clarity that DFA has statutory authority to waive that fee in the same circumstances.
Committee members asked whether explicit statutory language was necessary; DFA replied the statute's silence left ambiguity and the bill is intended to define the authority clearly. The committee voted to pass HB 10-41 as amended.
