Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-8.1-8-17 Tax warrant issued to a taxpayer who has not filed a return
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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 …
Ind. Code § 6-8.1-8-2 Demand notice; issuance of tax warrant; recording of warrant
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becomes judgment creating lien; release of judgment; sheriff; voiding of lien if department does not file action to foreclose 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 …
Ind. Code § 6-8.1-8-3 Judgments arising from tax warrants; collection
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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…
Ind. Code § 6-8.1-8-4 Judgment arising from tax warrant; collection by department;
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special counsel 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 …
Ind. Code § 6-8.1-8-5 Restraining order
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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 d…
Ind. Code § 6-8.1-8-6 Receivership; court order; appeal
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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 …
Ind. Code § 6-8.1-8-7 Remedies cumulative
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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, …
Ind. Code § 6-8.1-8-8 Uncollected tax warrants; action by department
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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 …
Ind. Code § 6-8.1-8-8.5 Enforceability of judgment arising from tax warrant
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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 jurisdicti…
Ind. Code § 6-8.1-8-8.7 Data match system; financial institutions
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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…
Ind. Code § 6-8.1-8-9 Levy release or tax warrant surrender; grounds
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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 w…