Sec. 14. All jeopardy assessments issued for nonpayment of tax shall be considered a secondary lien to the seizure and forfeiture provisions of IC 16-42-20, IC 34-24-1, IC 34-24-2, and any federal law. As added by P.L.50-1992, SEC.1. Amended by P.L.2-1993, SEC.60; P.L.1-1998, SEC.83; P.L.1-1999, SEC.17.
Jeopardy assessments; secondary lien to seizure and forfeiture provisions
Ind. Code § 6-7-3-14, under Controlled Substance Excise Tax.
Ind. Code § 6-7-3-14