Question about something in the chl handbook

[Ericjd0887]

I know that this doesn't apply to me but I'd still like a clearer understanding of what this means so can anyone out there explain, exactly what this means and give examples, if possible? Thank you!

(11) has not been finally determined to be delinquent in the payment of a tax or other money collected by the comptroller, the tax collector of a political subdivision of the state, or any agency or subdivision of the state

[RicoTX]

INAL, but I interpret that to mean if you owe sales tax as a business owner or for property taxes etc. Those two would be the most common I would think. I would assume you would have to be very delinquent with a judgement against you.... not just a few months late.

[flechero]

in my business they use the same language and it's for any money owed to the state, tax liens (federal or local) and child support.

[srothstein]

I think the only part in doubt is the expression "finally determined". It is generally understood to mean that there are no more appeals left. That should be administrative appeals, not taking it to a court.

For example, if you got a notice saying that you owed the state money for unpaid sales taxes and you sent them a note saying you were not in business during that time frame then you are not finally determined to owe the money yet. You get an answer from them asking for a meeting, and you comply. The meeting results in a another letter saying you owe them but outlining a formal appeal process. You are still not finally determined yet. Assume the end of the appeal process says you can go to the State Office of Administrative Hearings. The judge there says you owe the money, but you can still appeal to a regular district court. I would guess that you are now finally determined to owe the money for the purposes of the LTC. I have to warn you that I could be wrong and it would not be until the appeals court or supreme court ruled against you in the case (or you dropped the appeals). If the appeals court says you owe the money and the supreme court refuses to take the case, you are definitely finally determined to owe the money then.