CHAPTER 8. COLLECTION
IC 6-8.1-8
Chapter 8. Collection
IC 6-8.1-8-1
Form of payment; receipt
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 4-8.1-2-7).
However, if a tax liability payment is made by bank draft, check,cashier's check, or money order, the liability is not finally dischargedand the person has not paid the tax until the draft, check, or moneyorder has been honored by the institution on which it is drawn. If thepayment is made by credit card, debit card, charge card, or similarmethod, the liability is not finally discharged and the person has notpaid the tax until the department receives payment or credit from theinstitution responsible for making the payment or credit. Thedepartment may contract with a bank or credit card vendor foracceptance of bank or credit cards. However, if there is a vendortransaction charge or discount fee, whether billed to the departmentor charged directly to the department's account, the department orcredit card vendor may collect from the person using the bank orcredit card a fee that may not exceed the highest transaction chargeor discount fee charged to the department by the bank or credit cardvendor during the most recent collection period. This fee may becollected regardless of any agreement between the bank and a creditcard vendor or regardless of any internal policy of the credit cardvendor that may prohibit this type of fee. The fee is a permittedadditional charge under IC 24-4.5-3-202.
(b) The department shall issue a receipt for a tax payment that ismade with currency.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.92-1987,SEC.10; P.L.71-1993, SEC.21; P.L.18-1994, SEC.41.
IC 6-8.1-8-1.5
Partial payment of tax
Sec. 1.5. Whenever a taxpayer makes a partial payment on thetaxpayer's tax liability, the department shall apply the partialpayment in the following order:
(1) To any penalty owed by the taxpayer.
(2) To any interest owed by the taxpayer.
(3) To the tax liability of the taxpayer.
As added by P.L.26-1985, SEC.15.
IC 6-8.1-8-1.7 Required periodic payments by electronic funds transfer
Sec. 1.7. The department may require a person who is paying theperson's outstanding gross retail tax or withholding tax liability usingperiodic payments to make the periodic payment by electronic fundstransfer through an automatic withdrawal from the person's accountat a financial institution.
As added by P.L.182-2009(ss), SEC.255.
IC 6-8.1-8-2
Judgments arising from liens
Sec. 2. (a) Except as provided in IC 6-8.1-5-3, the departmentmust issue a demand notice for the payment of a tax and any interestor penalties accrued on the tax, if a person files a tax return withoutincluding full payment of the tax or if the department, after ruling ona protest, finds that a person owes the tax before the departmentissues a tax warrant. The demand notice must state the following:
(1) That the person has ten (10) days from the date thedepartment mails the notice to either pay the amount demandedor show reasonable cause for not paying the amount demanded.
(2) The statutory authority of the department for the issuance ofa tax warrant.
(3) The earliest date on which a tax warrant may be filed andrecorded.
(4) The statutory authority for the department to levy against aperson's property that is held by a financial institution.
(5) The remedies available to the taxpayer to prevent the filingand recording of the judgment.
If the department files a tax warrant in more than one (1) county, thedepartment is not required to issue more than one (1) demand notice.
(b) If the person does not pay the amount demanded or showreasonable cause for not paying the amount demanded within the ten(10) day period, the department may issue a tax warrant for theamount of the tax, interest, penalties, collection fee, sheriff's costs,clerk's costs, and fees established under section 4(b) of this chapterwhen applicable.
When the department issues a tax warrant, a collection fee of tenpercent (10%) of the unpaid tax is added to the total amount due.
(c) When the department issues a tax warrant, it may not file thewarrant with the circuit court clerk of any county in which the personowns property until at least twenty (20) days after the date thedemand notice was mailed to the taxpayer. The department may alsosend the warrant to the sheriff of any county in which the personowns property and direct the sheriff to file the warrant with thecircuit court clerk:
(1) at least twenty (20) days after the date the demand noticewas mailed to the taxpayer; and
(2) no later than five (5) days after the date the departmentissues the warrant.
(d) When the circuit court clerk receives a tax warrant from thedepartment or the sheriff, the clerk shall record the warrant by
making an entry in the judgment debtor's column of the judgmentrecord, listing the following:
(1) The name of the person owing the tax.
(2) The amount of the tax, interest, penalties, collection fee,sheriff's costs, clerk's costs, and fees established under section4(b) of this chapter when applicable.
(3) The date the warrant was filed with the clerk.
(e) When the entry is made, the total amount of the tax warrantbecomes a judgment against the person owing the tax. The judgmentcreates a lien in favor of the state that attaches to all the person'sinterest in any:
(1) chose in action in the county; and
(2) real or personal property in the county;
excepting only negotiable instruments not yet due.
(f) A judgment obtained under this section is valid for ten (10)years from the date the judgment is filed. The department may renewthe judgment for additional ten (10) year periods by filing an aliastax warrant with the circuit court clerk of the county in which thejudgment previously existed.
(g) A judgment arising from a tax warrant in a county may bereleased by the department:
(1) after the judgment, including all accrued interest to the dateof payment, has been fully satisfied; or
(2) if the department determines that the tax assessment or theissuance of the tax warrant was in error.
(h) If the department determines that the filing of a tax warrantwas in error, the department shall mail a release of the judgment tothe taxpayer and the circuit court clerk of each county where thewarrant was filed. The department shall mail the release as soon aspossible but no later than seven (7) days after:
(1) the determination by the department that the filing of thewarrant was in error; and
(2) the receipt of information by the department that thejudgment has been recorded under subsection (d).
(i) If the department determines that a judgment described insubsection (h) is obstructing a lawful transaction, the departmentshall mail a release of the judgment to the taxpayer and the circuitcourt clerk of each county where the judgment was filed immediatelyupon making the determination.
(j) A release issued under subsection (h) or (i) must state that thefiling of the tax warrant was in error. Upon the request of thetaxpayer, the department shall mail a copy of a release issued undersubsection (h) or (i) to each major credit reporting company locatedin each county where the judgment was filed.
(k) The commissioner shall notify each state agency or officersupplied with a tax warrant list of the issuance of a release undersubsection (h) or (i).
(l) If the sheriff collects the full amount of a tax warrant, thesheriff shall disburse the money collected in the manner provided insection 3(c) of this chapter. If a judgment has been partially or fully
satisfied by a person's surety, the surety becomes subrogated to thedepartment's rights under the judgment. If a sheriff releases ajudgment:
(1) before the judgment is fully satisfied;
(2) before the sheriff has properly disbursed the amountcollected; or
(3) after the sheriff has returned the tax warrant to thedepartment;
the sheriff commits a Class B misdemeanor and is personally liablefor the part of the judgment not remitted to the department.
As added by Acts 1980, P.L.61, SEC.1. Amended byP.L.332-1989(ss), SEC.29; P.L.71-1993, SEC.22; P.L.18-1994,SEC.42; P.L.129-2001, SEC.22; P.L.111-2006, SEC.6.
IC 6-8.1-8-3
Judgments arising from tax warrants; collection
Sec. 3. (a) The county sheriff of a county shall attempt to levy onand collect a judgment arising from a tax warrant in that county fora period of one hundred twenty (120) days from the date thejudgment lien is entered, unless the sheriff is relieved of that duty atan earlier time by the department. The sheriff's authority to collectthe warrant exists only while the sheriff holds the tax warrant, and ifthe sheriff surrenders the warrant to the department for any reasonthe sheriff's authority to collect that tax warrant ceases. During theperiod that the sheriff has the duty to collect a tax warrant, the sheriffshall collect from the person owing the tax, an amount equal to theamount of the judgment lien plus the accrued interest to the date ofthe payment. Subject to subsection (b), the sheriff shall make thecollection by garnisheeing the person's wages and by levying on andselling any interest in property or rights in any chose in action thatthe person has in the county. The Indiana laws which provide relieffor debtors by exempting certain property from levy by creditors donot apply to levy and sale proceedings for judgments arising from taxwarrants.
(b) A sheriff shall sell property to satisfy a tax warrant in amanner that is reasonably likely to bring the highest net proceedsfrom the sale after deducting the expenses of the offer to sell andsale. A sheriff may engage an auctioneer to advertise a sale and toconduct a public auction, unless the person being levied files anobjection with the clerk of the circuit or superior court having the taxwarrant within five (5) days of the day that the sheriff informs theperson of the person's right to object. The advertising conducted bythe auctioneer is in addition to any other notice required by law, andshall include a detailed description of the property to be sold. Whenan auctioneer is engaged under this subsection and the auctioneerfiles a verified claim with the clerk of the circuit or superior courtwith whom the tax warrant is filed, the sheriff may pay thereasonable fee and reasonable expenses of the auctioneer from thegross proceeds of the sale before other expenses and the judgmentarising from the tax warrant are paid. As used in this section,
"auctioneer" means an auctioneer licensed under IC 25-6.1.
(c) The sheriff shall deposit all amounts that the sheriff collectsunder this section, including partial payments, into a special trustaccount for judgments collected that arose from tax warrants. On orbefore the fifth day of each month, the sheriff shall disburse themoney in the tax warrant judgment lien trust account in the followingorder:
(1) The sheriff shall pay the department the part of thecollections that represents taxes, interest, and penalties.
(2) The sheriff shall pay the county treasurer and the clerk ofthe circuit or superior court the part of the collections thatrepresents their assessed costs.
(3) Except as provided in subdivisions (4) and (5), the sheriffshall keep the part of the collections that represents the tenpercent (10%) collection fee added under section 2(b) of thischapter.
(4) If the sheriff has entered a salary contract underIC 36-2-13-2.5, the sheriff shall deposit in the county generalfund the part of the collections that represents the ten percent(10%) collection fee added under section 2(b) of this chapter.
(5) If the sheriff has not entered into a salary contract underIC 36-2-13-2.5, the sheriff shall deposit in the county generalfund the part of the collections that:
(A) represents the ten percent (10%) collection fee addedunder section 2(b) of this chapter; and
(B) would, if kept by the sheriff, result in the total amount ofthe sheriff's annual compensation exceeding the maximumamount allowed under IC 36-2-13-17.
The department shall establish the procedure for the disbursement ofpartial payments so that the intent of this section is carried out.
(d) After the period described in subsection (a) has passed, thesheriff shall return the tax warrant to the department. However, if thedepartment determines that:
(1) at the end of this period the sheriff is in the process ofcollecting the judgment arising from a tax warrant in periodicpayments of sufficient size that the judgment will be fully paidwithin one (1) year after the date the judgment was filed; and
(2) the sheriff's electronic data base regarding tax warrants iscompatible with the department's data base;
the sheriff may keep the tax warrant and continue collections.
(e) Notwithstanding any other provision of this chapter, thedepartment may order a sheriff to return a tax warrant at any time, ifthe department feels that action is necessary to protect the interestsof the state.
(f) This subsection applies only to the sheriff of a county havinga consolidated city or a second class city. In such a county, the tenpercent (10%) collection fee added under section 2(b) of this chaptershall be divided as follows:
(1) Subject to subsection (g), the sheriff may retain fortythousand dollars ($40,000), plus one-fifth (1/5) of any fees
exceeding that forty thousand dollar ($40,000) amount.
(2) Two-fifths (2/5) of any fees exceeding that forty thousanddollar ($40,000) amount shall be deposited in the sheriff'sdepartment's pension trust fund.
(3) Two-fifths (2/5) of any fees exceeding that forty thousanddollar ($40,000) amount shall be deposited in the countygeneral fund.
(g) If an amount of the collection fee added under section 2(b) ofthis chapter would, if retained by the sheriff under subsection (f)(1),cause the total amount of the sheriff's annual compensation to exceedthe maximum amount allowed under IC 36-2-13-17, the sheriff shallinstead deposit the amount in the county general fund.
(h) Money deposited into a county general fund under subsections(c)(5) and (g) must be used as follows:
(1) To reduce any unfunded liability of a sheriff's pension trustplan established for the county's sheriff's department.
(2) Any amounts remaining after complying with subdivision(1) must be applied to the costs incurred to operate the county'ssheriff's department.
As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1982,P.L.65, SEC.1; P.L.32-1983, SEC.3; P.L.46-1991, SEC.8;P.L.1-1993, SEC.44; P.L.83-1993, SEC.1; P.L.1-1994, SEC.32;P.L.129-2001, SEC.23; P.L.111-2006, SEC.7; P.L.40-2008, SEC.1.
IC 6-8.1-8-4
Judgment arising from tax warrant; collection by department;special counsel
Sec. 4. (a) When the department collects a judgment arising froma tax warrant, it may proceed in the same manner that any debt duethe state is collected, except as provided in this chapter. Thedepartment may employ special counsel or contract with a collectionagency for the collection of a delinquent tax plus interest, penalties,collection fees, sheriff's costs, clerk's costs, and reasonable feesestablished under subsection (b) if:
(1) an unsatisfied warrant has been issued by the department; or
(2) the department received a tax payment by check or otherinstrument drawn upon a financial institution, and the check orother instrument was not honored by that institution.
(b) The commissioner and the budget agency shall set the fee thatthe special counsel or collection agency will receive and payment ofthe fee shall be made after a claim for that fee has been approved bythe department.
(c) The fees become due and owing by the taxpayer upon thefiling of an amended warrant with the circuit court clerk adding thefee authorized by subsection (b) to the amount of the judgment lienunder section 2 of this chapter.
As added by Acts 1980, P.L.61, SEC.1. Amended byP.L.332-1989(ss), SEC.30; P.L.71-1993, SEC.23; P.L.129-2001,SEC.24.
IC 6-8.1-8-5
Restraining order
Sec. 5. At any time after a judgment arising from a tax warrant hasbeen recorded, the department may obtain a court order restrainingthe person owing the tax from conducting business in Indiana. Therestraining order is valid as long as the judgment remains in effect,but the department may have the order dissolved if it feels that bydissolving the order the judgment will be easier to collect.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.129-2001,SEC.25.
IC 6-8.1-8-6
Receivership; court order; appeal
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 departmentmay have a receiver appointed by the circuit or superior court of thecounty in which the taxpayer resides or is domiciled. Upon motionby the department for a receiver, the court shall appoint a receiver ifthe court finds that one of the listed taxes is due and has not beenpaid within sixty (60) days of its due date. A receiver appointedunder this section may, in place of the taxpayer:
(1) bring and defend any action;
(2) take possession of all property;
(3) receive all funds;
(4) collect any debts owed to the taxpayer; and
(5) perform all other functions and duties prescribed forreceivers under Indiana law or under special authority grantedby the court.
(b) Within ten (10) days after the court order granting or refusinga receiver's appointment, either party may appeal the order to the taxcourt. However, if the taxpayer makes the appeal, he must furnishbond in an amount sufficient to cover the payment of any costs ordamages resulting from the appeal and to cover the amount of thebond the receiver would be required to file. As long as the appeal isin process, the receiver's powers are suspended.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.291-1985,SEC.11.
IC 6-8.1-8-7
Remedies cumulative
Sec. 7. The remedies for tax collection provided to the departmentunder this chapter are cumulative and the selection or use of one (1)of the remedies does not preclude the subsequent or correspondinguse of one (1) or more of the other remedies.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-8-8
Uncollected tax warrants; action by department
Sec. 8. After a tax warrant becomes a judgment under section 2 ofthis chapter or a tax warrant is returned uncollected to the department
under section 3 of this chapter, the department may take any of thefollowing actions without judicial proceedings:
(1) The department may levy upon the property of the taxpayerthat is held by a financial institution by sending a claim to thefinancial institution. Upon receipt of a claim under thissubdivision, the financial institution shall surrender to thedepartment the taxpayer's property. If the taxpayer's propertyexceeds the amount owed to the state by the taxpayer, thefinancial institution shall surrender the taxpayer's property in anamount equal to the amount owed. After receiving thedepartment's notice of levy, the financial institution is requiredto place a sixty (60) day hold on or restriction on thewithdrawal of funds the taxpayer has on deposit or subsequentlydeposits, in an amount not to exceed the amount owed.
(2) The department may garnish the accrued earnings and wagesof a taxpayer by sending a notice to the taxpayer's employer.Upon receipt of a notice under this subdivision, an employershall garnish the accrued earnings and wages of the taxpayer inan amount equal to the full amount that is subject togarnishment under IC 24-4.5-5. The amount garnished shall beremitted to the department. The employer is entitled to a fee inan amount equal to the fee allowed under IC 24-4.5-5-105(5).However, the fee shall be borne entirely by the taxpayer.
(3) The department may levy upon and sell property and may:
(A) take immediate possession of the property and store it ina secure place; or
(B) leave the property in the custody of the taxpayer;
until the day of the sale. The department shall provide notice ofthe sale in one (1) newspaper, as provided in IC 5-3-1-2. If theproperty is left in the custody of the taxpayer, the departmentmay require the taxpayer to provide a joint and several deliverybond, in an amount and with a surety acceptable to thedepartment. At any time before the sale, any owner or partowner of the property may redeem the property from thejudgment by paying the department the amount of the judgment.The proceeds of the sale shall be applied first to the collectionexpenses and second to the payment of the delinquent taxes andpenalties. Any balance remaining shall be paid to the taxpayer.
As added by P.L.23-1986, SEC.14. Amended by P.L.53-1987, SEC.2;P.L.3-1990, SEC.26; P.L.71-1993, SEC.24; P.L.129-2001, SEC.26;P.L.213-2007, SEC.4; P.L.226-2007, SEC.1.
IC 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 froma tax warrant is enforceable in the same manner as any judgmentissued by a court of general jurisdiction.
(b) The department may initiate proceedings supplementary toexecution in any court of general jurisdiction in a county in which ajudgment arising from a tax warrant has been recorded. (c) Proceedings supplementary to execution on a judgment arisingfrom a tax warrant must be initiated and maintained under theapplicable rules of the selected court and under the provisions ofIC 34-55-8 that do not conflict with this chapter.
As added by P.L.129-2001, SEC.27.
IC 6-8.1-8-8.7
Data match system; financial institutions
Sec. 8.7. (a) The department shall operate a data match systemwith each financial institution doing business in Indiana.
(b) Each financial institution doing business in Indiana shallprovide information to the department on all individuals:
(1) who hold one (1) or more accounts with the financialinstitution; and
(2) upon whom a levy may be issued by the department or acounty treasurer.
(c) To provide the information required under subsection (b), afinancial institution shall do one (1) of the following:
(1) Identify individuals by comparing records maintained by thefinancial institution with records provided by the departmentby:
(A) name; and
(B) either:
(i) Social Security number; or
(ii) tax identification number.
(2) Comply with IC 31-25-4-31(c)(2). The child support bureauestablished by IC 31-25-3-1 shall regularly make reportssubmitted under IC 31-25-4-31(c)(2) accessible to thedepartment or its agents for use only in tax judgment and levyadministration.
(d) The information required under subsection (b) must:
(1) be provided on a quarterly basis; and
(2) include the:
(A) name;
(B) address of record; and
(C) either:
(i) the Social Security number; or
(ii) tax identification number;
of individuals identified under subsection (b).
(e) When the department determines that the information requiredunder subsection (d)(2) is identical for an individual who holds anaccount with a financial institution and an individual against whoma levy may be issued by the department or a county treasurer, thedepartment or its agents shall provide a notice of the match, incompliance with section 4 of this chapter, if action is to be initiatedto levy or encumber the account.
(f) This section does not preclude a financial institution fromexercising its right to:
(1) charge back or recoup a deposit to an account; or
(2) set off from an account held by the financial institution in
which the individual has an interest in any debts owed to thefinancial institution that existed before:
(A) the state's levy; and
(B) notification to the financial institution of the levy.
(g) A financial institution ordered to block or encumber anaccount under this section is entitled to collect its normallyscheduled account activity fees to maintain the account during theperiod the account is blocked or encumbered.
(h) All information provided by a financial institution under thissection is confidential and is available only to the department or itsagents for use only in levy collection activities.
(i) A financial institution providing information required underthis section is not liable for:
(1) disclosing the required information to the department or thechild support bureau established by IC 31-25-3-1;
(2) blocking or surrendering an individual's assets in responseto a levy imposed under this section by:
(A) the department; or
(B) a person or an entity acting on behalf of the department;or
(3) any other action taken in good faith to comply with thissection.
(j) A person or an entity that is acting on behalf of the departmentis not liable for any action taken in good faith to collect the state'slevy under this section unless:
(1) the action is contrary to the department's direction to theperson or entity; or
(2) for information provided under this section, the person orentity acts with:
(A) deliberate ignorance of the truth or falsity of theinformation; or
(B) reckless disregard for the truth or falsity of theinformation.
(k) The department or its agents shall pay a financial institutionperforming the data match required by this section a reasonable fee,as determined by the department, of at least five dollars ($5) for eachlevy issued to the financial institution.
(l) This section does not prevent the department or its agents fromencumbering an obligor's account with a financial institution by anyother remedy available under the law.
As added by P.L.226-2007, SEC.2. Amended by P.L.138-2008,SEC.1.
IC 6-8.1-8-9
Levy release or tax warrant surrender; grounds
Sec. 9. (a) This section does not apply to a jeopardy tax warrantissued under IC 6-8.1-5-3.
(b) The department shall release a levy on property or request thesheriff 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;
(2) the proceeds of the sale would not reduce the tax liability bythe lesser of:
(A) ten percent (10%) of the liability; or
(B) one thousand dollars ($1,000); or
(3) the advocate, appointed under IC 6-8.1-11-3, orders:
(A) the release of the levy; or
(B) the return of the tax warrant by the sheriff;
upon submitting a written finding to the commissioner that the levythreatens the health or welfare of the taxpayer or the taxpayer'sspouse, family, or dependents.
As added by P.L.332-1989(ss), SEC.31.
IC 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 withan instruction in a levy; and
(2) reasonable charges for overdrafts that are a directconsequence of the erroneous levy;
that are paid by the taxpayer and not waived or reimbursed by thefinancial institution.
(b) A taxpayer may file a claim for reimbursement with thedepartment for bank charges incurred by the taxpayer as a result ofan erroneous levy under this chapter.
As added by P.L.332-1989(ss), SEC.32.
IC 6-8.1-8-11
Filing claim for reimbursement
Sec. 11. A claimant for reimbursement under section 10 of thischapter 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.
IC 6-8.1-8-12
Claim approval
Sec. 12. (a) The department shall approve a claim filed undersection 11 of this chapter if the department determines that:
(1) the erroneous levy was caused by an error by thedepartment;
(2) before the levy was issued:
(A) the taxpayer responded to communications by thedepartment; and
(B) the taxpayer provided the department with theinformation and documentation requested by the department.
(b) The department shall waive the requirement set forth insubsection (a)(2) if the department determines the taxpayer hadreasonable cause for a failure to comply with the requirement.As added by P.L.332-1989(ss), SEC.34.
IC 6-8.1-8-13
Response to claim; denial; notice
Sec. 13. The department shall respond to a claim filed undersection 11 of this chapter no later than thirty (30) days after the claimwas filed. If the department denies the claim, the department shallnotify the taxpayer in writing of the reasons for the denial of theclaim.
As added by P.L.332-1989(ss), SEC.35.
IC 6-8.1-8-14
Determination of uncollectible liability; effect on lien
Sec. 14. The commissioner may determine that an outstandingliability for taxes, interest, penalties, collection fees, sheriff's costs,clerk's costs, or fees established under section 4(b) of this chapter isuncollectible. However, any lien created by the operation of section2(e) of this chapter survives the commissioner's determination,subject to section 2 of this chapter.
As added by P.L.111-2006, SEC.8.
IC 6-8.1-8-15
Levying against unclaimed property
Sec. 15. (a) As used in this section, "apparent owner" has themeaning set forth in IC 32-34-1-4.
(b) As used in this section, "unclaimed property" has the meaningset forth in IC 32-34-1-21.
(c) If an apparent owner of unclaimed property is subject to a taxwarrant issued under IC 6-8.1-8-2, the department may levy on theunclaimed property by filing a claim with the attorney general inaccordance with the procedures described in IC 32-34-1-36.
As added by P.L.111-2006, SEC.9.