6-8.1-8-15. Levying Against Unclaimed Property
Sec. 15. (a) As used in this section, “apparent owner” has the meaning set forth in IC 32-34-1.5-3(1). (b) As used in this section, “unclaimed property” means property presumed abandoned under IC 32-34-1.5. (c) If an apparent owner of unclaimed property is subject to a tax warrant issued under IC 6-8.1-8-2, the department may levy […]
6-8.1-8-16. Limit on Issuing, Imposing, or Commencing Demand Notices, Warrants, Levies, Proceedings, or Liens
Sec. 16. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011. (b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax or any penalties and interest on […]
6-8.1-8-17. Tax Warrant Issued to a Taxpayer Who Has Not Filed a Return
Sec. 17. (a) This section applies when the department issues a tax warrant to a taxpayer who has not filed a tax return with respect to the reporting period for which the taxpayer’s unpaid tax liability has accrued. (b) A taxpayer described in subsection (a) is not entitled to a demand notice under section 2(a) […]
6-8.1-8-7. Remedies Cumulative
Sec. 7. The remedies for tax collection provided to the department under this chapter are cumulative and the selection or use of one (1) of the remedies does not preclude the subsequent or corresponding use of one (1) or more of the other remedies. As added by Acts 1980, P.L.61, SEC.1.
6-8.1-8-8. Uncollected Tax Warrants; Action by Department
Sec. 8. After a tax warrant becomes a judgment under section 2 of this chapter, a tax warrant is returned uncollected to the department under section 3 of this chapter, or the taxpayer does not pay the amount demanded under section 2(b) of this chapter and the taxpayer has taken an action under section 2(n) […]
6-8.1-8-8.5. Enforceability of Judgment Arising From Tax Warrant
Sec. 8.5. (a) For purposes of this chapter, a judgment arising from a tax warrant is enforceable in the same manner as any judgment issued by a court of general jurisdiction. (b) The department may initiate proceedings supplementary to execution in any court of general jurisdiction in a county in which a judgment arising from […]
6-8.1-8-8.7. Data Match System; Financial Institutions
Sec. 8.7. (a) The department shall operate a data match system with each financial institution doing business in Indiana. (b) Each financial institution doing business in Indiana shall provide information to the department on all individuals: (1) who hold one (1) or more accounts with the financial institution; and (2) upon whom a levy may […]
6-8.1-8-9. Levy Release or Tax Warrant Surrender; Grounds
Sec. 9. (a) This section does not apply to a jeopardy tax warrant issued under IC 6-8.1-5-3. (b) The department shall release a levy on property or request the sheriff to surrender a tax warrant to the department if: (1) the expense of the sale process exceeds the liability for which the levy is made; […]
6-8.1-8-10. Bank Charges Incurred Through Erroneous Levy; Reimbursement
Sec. 10. (a) As used in this section, “bank charges” includes: (1) a financial institution’s customary charge for complying with an instruction in a levy; and (2) reasonable charges for overdrafts that are a direct consequence of the erroneous levy; that are paid by the taxpayer and not waived or reimbursed by the financial institution. […]
6-8.1-8-11. Filing Claim for Reimbursement
Sec. 11. A claimant for reimbursement under section 10 of this chapter must file a claim: (1) with the department; (2) on a form prescribed by the department; and (3) not later than ninety (90) days after the date of the levy. As added by P.L.332-1989(ss), SEC.33.