§231-25.5  Cost recovery fees for theadministration of taxes.  (a)  The department may charge and add a fee toany amount due in accordance with the department's duties and powers undersection 231-3 for:

(1)  Any cost or expense incurred by the department asa result of any action taken to enforce the collection of taxes administeredunder title 14, including levy, seizure, foreclosure, and other similar acts,after the department has mailed written notice demanding payment and advisingthat continued failure to pay the amount due may result in collection action,including the imposition of fees pursuant to this section.  Any such feecharged against the taxpayer for costs, fees, and other charges, may includeattorneys' fees, collection agency fees, court filing fees, recording fees, andsimilar fees, incurred by the department in connection with the collectionaction;

(2)  Department-sponsored seminars or workshops,including educational materials in various media formats;

(3)  Research and reference materials published onmagnetic media, CD-ROM, or other machine-readable form; and

(4)  The re-issuance of refund checks to taxpayers;provided that no fee shall be charged if the amount of the refund check is lessthan the fee.

(b)  The director may waive any fee imposed bythe department under title 14 in cases of hardship as determined by thedirector.

(c)  Interest shall not accrue with respect toany fee charged under this section.

(d)  Notwithstanding any other provisionsprovided under title 14, whenever a taxpayer makes a partial payment of aparticular delinquent amount, the amount received by the department shall firstbe credited to the fees provided by this section, in the order that the feeswere charged.

(e)  The department shall prescribe theprocedures relating to the charging of fees, the waiver of fees, the documentsand services for which fees may be charged, and the amount of the fees,increasing or decreasing the fees as necessary, pursuant to rules adopted underchapter 91. [L 1995, c 14, §1; am L 1996, c 131, §1]