354i

Within a term of thirty (30) days as of the date of the sale or transfer of tax receivables or the right to receive payments on account of tax receivables or any interest thereon, the Department of the Treasury shall notify such a sale or transfer to delinquent taxpayers as they appear identified on the records of the Department of the Treasury. Such notice shall be made by mail to the last known address of the delinquent taxpayer, and shall include:(1) The date of the sale or transfer.(2) The name and address of the buyer or acquirer of the tax receivable or the right to receive payments on account of tax receivables or any interest thereon.(3) The tax receivables’ amount of the credit per tax receivable transferred.(4) The duty of the taxpayer to pay tax receivables.(5) If applicable, the buyer’s right of the Secretary of the Treasury to carry on the collection.(6) Any other information as the Department of the Treasury may deem convenient. Omission to fulfill the notice requirement shall not affect the validity of the sale or transfer of the right to receive payments on account of tax receivables or any interest thereon. History —July 20, 2008, No. 125, § 12.