School District Data
School District Income Tax Delinquency Collections,
Tax Year 2009
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.