Billing Notices
Current Year Tax Notices
If you owe income tax, you must pay it on or before the April 15th deadline. When you don't pay what you owe by the April 15th deadline, interest will be assessed. Interest is based on the prime rate as of July of the prior year, plus three percentage points. The "Amount You Owe" on your individual income tax return is your first balance due notice.
Past Year Tax Notices
You may receive an income tax bill for a prior tax year because your federal or state return has been adjusted. Also the billing process goes through several steps up to and including garnishment of wages or notification to the taxpayer that the tax owed will be posted on the Department of Revenue Delinquent Taxpayers List (when the amount owed is more than $20,000).
For more information regarding your bill or notice including who to contact for help, please see Information and Help Regarding Your Notice.