State-Specific Tax Relief Guide
Tax laws vary dramatically by state. Some states have a 10-year collection statute, some have 20 years, and some never expire. Find your state's collection rules, settlement options, and official resources.
Featured State Guides
Complete guides for the most populous states with detailed collection rules and FAQs.
California Franchise Tax Board (FTB)
20
Years
Yes
OIC
No
License
California can garnish up to 25% of disposable earnings without a court order. The FTB is extremely aggressive and can pursue out-of-state accounts.
New York State Department of Taxation and Finance (DTF)
20
Years
Yes
OIC
Yes
License
New York can suspend your driver's license if you owe more than $10,000 in back taxes. NY "Warrants" (their version of a lien) stay on your credit report.
Texas Comptroller of Public Accounts (Comptroller)
4
Years
No
OIC
No
License
Texas has no state income tax, but the Comptroller aggressively pursues sales tax and franchise tax debts. No OIC program available.
Florida Department of Revenue (DOR)
7
Years
Yes
OIC
Yes
License
Florida has no state income tax but actively collects sales tax and corporate income tax. Can suspend business licenses for as little as $500 owed.
State Collection Comparison
Quick reference for all available states. Click any state for the full guide.
| State | Agency | Statute | OIC | License Risk | Garnishment |
|---|---|---|---|---|---|
| California | FTB | 20 yrs | Protected | 25% | |
| New York | DTF | 20 yrs | $10,000+ | 25% | |
| Texas | Comptroller | 4 yrs | Protected | 0% | |
| Florida | DOR | 7 yrs | $500+ | 25% | |
| Illinois | IDOR | 20 yrs | $1,000+ | 15% | |
| Pennsylvania | PA DOR | 7 yrs | Protected | 10% | |
| Ohio | ODT | 7 yrs | Protected | 25% | |
| Georgia | GA DOR | 7 yrs | $5,000+ | 25% | |
| North Carolina | NCDOR | 10 yrs | Protected | 25% | |
| New Jersey | NJ DOT | 15 yrs | $10,000+ | 25% |
Federal vs. State Tax Debt
If you owe both federal (IRS) and state taxes, you have two separate debts with two separate agencies. Resolution strategies must be coordinated:
- Federal OIC does not automatically resolve state debt (and vice versa)
- State collection statutes vary from 4 years (Texas) to 20+ years (California, New York)
- Some states have no income tax but aggressively collect sales and franchise taxes