Payment Agreements

Individuals 

Once you receive a bill, you may request a payment agreement online by going to our Payment Plan Agreement System. If you want to set up a payment agreement before you receive a bill, you must contact us by phone, email, or letter.
 

Businesses 

To request a payment agreement for business debt, you must contact us by phone, email, or letter.

If you have a sales tax permit, we may revoke your permit if you do not meet the terms of the agreement. By agreeing to a payment plan, you are giving up your right to a hearing regarding the permit revocation.

Note: You cannot enter into a payment agreement if your business is subject to Cannabis Tax or has an active liquor license.

• We may deny your request, or cancel an agreement after it begins. See Denying or Canceling a Payment Agreement.
• We base the amount you pay on your current financial situation using the same financial guidelines the IRS uses.
• If you are an individual, we may require you to send us a personal financial statement detailing your income, expenses, and assets along with supporting documentation. If you are a business, we may require you to send a business financial statement.
• The agreement terms cannot change. In some cases, we may cancel it and set up a new one with new terms. 

Note: A payment agreement does not prevent your state or federal tax refund from applying to your debt. If a refund is applied, the balance is reduced and your payment agreement may end earlier than scheduled.

You may request to have a third party pay on your behalf. If you choose this option:

• Unless you send us a valid Power of Attorney form, we cannot talk to your third-party payer about case-specific information. This includes, but is not limited to:

  • Account balance

  • Payments unrelated to the payment agreement

  • Reason for the debt

• We cannot disclose your third-party payer's financial information without a valid Power of Attorney form.

• We cannot change your agreement without approval from the third party unless you are using a different payment method.

• We notify you if your payment agreement defaults.