Tax Data Series

School District Data

School District Income Tax Delinquency Collections, Tax Year 2003

Table SD-4 shows delinquency collections for school district income taxes.  Delinquencies are the first step in the collection process from non-filing of school district income tax returns. 

Each year, the Department of Taxation sends out delinquency notices to any taxpayer that has been identified as being required to file a school district income tax return but from whom no return has been received.  Table SD-4 shows revenues received as a result of the delinquency mailings.  For each tax year, the report shown is for the final month of collections prior to when assessment notices were sent to taxpayers who did not respond to the delinquency notices.