Sec. 1. (a) A person may make a tax payment: (1) in cash; (2) by bank draft; (3) by check; (4) by cashier’s check; (5) by money order; (6) by credit card, debit card, charge card, or similar method; or (7) if approved by the department, by an electronic fund transfer (as defined in IC […]
Sec. 1.5. (a) For a taxable period beginning after December 31, 2020, whenever a taxpayer makes a partial payment on the taxpayer’s tax liability, the department shall apply the partial payment in the following order: (1) To the tax liability of the taxpayer. (2) To any penalty owed by the taxpayer. (3) To any interest […]
Sec. 1.7. The department may require a person who is paying the person’s outstanding gross retail tax or withholding tax liability using periodic payments to make the periodic payment by electronic funds transfer through an automatic withdrawal from the person’s account at a financial institution. As added by P.L.182-2009(ss), SEC.255.
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. […]
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.
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 […]
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.
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. […]
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 […]
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 […]
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) […]
Sec. 2. (a) Except as provided in IC 6-8.1-5-3 and sections 16 and 17 of this chapter, the department must issue a demand notice for the payment of a tax and any interest or penalties accrued on the tax, if a person files a tax return without including full payment of the tax or if […]
Sec. 3. (a) The county sheriff of a county shall attempt to levy on and collect a judgment arising from a tax warrant in that county for a period of one hundred twenty (120) days from the date the judgment lien is entered, unless the sheriff is relieved of that duty at an earlier time […]
Sec. 4. (a) When the department collects a judgment arising from a tax warrant, it may proceed in the same manner that any debt due the state is collected, except as provided in this chapter. The department may employ special counsel or contract with a collection agency for the collection of a delinquent tax plus […]
Sec. 5. At any time after a judgment arising from a tax warrant has been recorded, the department may obtain a court order restraining the person owing the tax from conducting business in Indiana. The restraining order is valid as long as the judgment remains in effect, but the department may have the order dissolved […]
Sec. 6. (a) If a person does not pay a tax payment within sixty (60) days of the date that the particular payment is due, the department may have a receiver appointed by the circuit or superior court of the county in which the taxpayer resides or is domiciled. Upon motion by the department for […]
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.
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) […]
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 […]
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 […]
