US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 40
                          TAXPAYERS' BILL OF RIGHTS
    63-4006.  UNFAIR PRACTICES. A revenue officer may not use unfair or
unconscionable means to collect or attempt to collect any tax obligation.
Without limiting the general application of the foregoing, the following
conduct is a violation of the provisions of this section:
    (1)  The collection of any amount, including interest, penalty, fee,
charge, or expense incidental to the principal obligation, unless such amount
is permitted by law.
    (2)  The solicitation and acceptance by a revenue officer from any person
of a check or other payment instrument postdated by more than five (5) days
unless such person is notified in writing of the revenue officer's intent to
deposit such check or instrument not more than ten (10) nor less than three
(3) business days prior to such deposit.
    (3)  The solicitation by a revenue officer of any postdated check or other
postdated payment instrument for the purpose of threatening or instituting
criminal prosecution.
    (4)  Threatening to deposit any postdated check or other postdated payment
instrument prior to the date on such check or instrument.
    (5)  Causing charges to be made to any person for communications by
concealment of the true purpose of the communication. Such charges include,
but are not limited to, collect telephone and telegram fees.
    (6)  Taking or threatening to take any nonjudicial action to effect
dispossession or disablement of property if:
    (a)  There is no present right to possession of the property claimed as
    collateral through an enforceable security interest;
    (b)  There is no present intention to take possession of the property; or
    (c)  The property is exempt by law from such dispossession or disablement.
    (7)  Communicating with a taxpayer regarding a tax obligation by postcard.