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.
6-8.1-8-12. Claim Approval
Sec. 12. (a) The department shall approve a claim filed under section 11 of this chapter if the department determines that: (1) the erroneous levy was caused by an error by the department; (2) before the levy was issued: (A) the taxpayer responded to communications by the department; and (B) the taxpayer provided the department […]
6-8.1-8-13. Response to Claim; Denial; Notice
Sec. 13. The department shall respond to a claim filed under section 11 of this chapter no later than thirty (30) days after the claim was filed. If the department denies the claim, the department shall notify the taxpayer in writing of the reasons for the denial of the claim. As added by P.L.332-1989(ss), SEC.35.
6-8.1-8-14. Determination of Uncollectible Liability; Effect on Lien
Sec. 14. The commissioner may determine that an outstanding liability for taxes, interest, penalties, collection fees, sheriff’s costs, clerk’s costs, or fees established under section 4(b) of this chapter is uncollectible. However, any lien created by the operation of section 2(e) of this chapter survives the commissioner’s determination, subject to section 2 of this chapter. […]
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.