Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Doubt as to Collectability
Doubt as to Collectability occurs when the taxpayer is unable to pay the debt.
A refund of previously made payments is not available through the OIC program.
Qualifying Tax Types
Taxes administered under the Revenue Act.
Document Requirements
Form 5181CI (individual) or Form 5181CB (business) demonstrating both:
- the amount offered is the most the taxpayer can be expected to pay based on current assets and income; and
- the taxpayer does not expect an opportunity for increased income or assets.
Get Started
Before submitting an application, please refer to the OIC guidelines.