Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments. The Department:
1. Shall adopt regulations to carry out the provisions of the Taxpayers’ Bill of Rights.
2. May adopt regulations providing:
(a) For the payment of any tax in installments over a period not to exceed 12 months upon the execution of a written agreement by the taxpayer and the Department; and
(b) That the Executive Director may:
(1) Upon good cause shown, allow a taxpayer to pay in installments over a period longer than 12 months; and
(2) Cancel the installment method of payment for a taxpayer who becomes delinquent in his payments.
Last modified: February 27, 2006