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 discharged
and the person has not paid the tax until the draft, check, or money
order has been honored by the institution on which it is drawn. If the
payment is made by credit card, debit card, charge card, or similar
method, the liability is not finally discharged and the person has not
paid the tax until the department receives payment or credit from the
institution responsible for making the payment or credit. The
department may contract with a bank or credit card vendor for
acceptance of bank or credit cards. However, if there is a vendor
transaction charge or discount fee, whether billed to the department
or charged directly to the department's account, the department or
credit card vendor may collect from the person using the bank or
credit card a fee that may not exceed the highest transaction charge
or discount fee charged to the department by the bank or credit card
vendor during the most recent collection period. This fee may be
collected regardless of any agreement between the bank and a credit
card vendor or regardless of any internal policy of the credit card
vendor that may prohibit this type of fee. The fee is a permitted
additional charge under IC 24-4.5-3-202.
(b) The department shall issue a receipt for a tax payment that is
made 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 the
taxpayer's tax liability, the department shall apply the partial
payment 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 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.
IC 6-8.1-8-2 Judgments arising from liens
Sec. 2. (a) Except as provided in IC 6-8.1-5-3, 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 the department, after ruling on
a protest, finds that a person owes the tax before the department
issues a tax warrant. The demand notice must state the following:
(1) That the person has ten (10) days from the date the
department mails the notice to either pay the amount demanded
or show reasonable cause for not paying the amount demanded.
(2) The statutory authority of the department for the issuance of
a tax warrant.
(3) The earliest date on which a tax warrant may be filed and
recorded.
(4) The statutory authority for the department to levy against a
person's property that is held by a financial institution.
(5) The remedies available to the taxpayer to prevent the filing
and recording of the judgment.
If the department files a tax warrant in more than one (1) county, the
department is not required to issue more than one (1) demand notice.
(b) If the person does not pay the amount demanded or show
reasonable cause for not paying the amount demanded within the ten
(10) day period, the department may issue a tax warrant for the
amount of the tax, interest, penalties, collection fee, sheriff's costs,
clerk's costs, and fees established under section 4(b) of this chapter
when applicable.
When the department issues a tax warrant, a collection fee of ten
percent (10%) of the unpaid tax is added to the total amount due.
(c) When the department issues a tax warrant, it may not file the
warrant with the circuit court clerk of any county in which the person
owns property until at least twenty (20) days after the date the
demand notice was mailed to the taxpayer. The department may also
send the warrant to the sheriff of any county in which the person
owns property and direct the sheriff to file the warrant with the
circuit court clerk:
(1) at least twenty (20) days after the date the demand notice
was mailed to the taxpayer; and
(2) no later than five (5) days after the date the department
issues the warrant.
(d) When the circuit court clerk receives a tax warrant from the
department or the sheriff, the clerk shall record the warrant by
making an entry in the judgment debtor's column of the judgment
record, 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 section
4(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 warrant
becomes a judgment against the person owing the tax. The judgment
creates a lien in favor of the state that attaches to all the person's
interest 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 renew
the judgment for additional ten (10) year periods by filing an alias
tax warrant with the circuit court clerk of the county in which the
judgment previously existed.
(g) A judgment arising from a tax warrant in a county may be
released by the department:
(1) after the judgment, including all accrued interest to the date
of payment, has been fully satisfied; or
(2) if the department determines that the tax assessment or the
issuance of the tax warrant was in error.
(h) If the department determines that the filing of a tax warrant
was in error, the department shall mail a release of the judgment to
the taxpayer and the circuit court clerk of each county where the
warrant was filed. The department shall mail the release as soon as
possible but no later than seven (7) days after:
(1) the determination by the department that the filing of the
warrant was in error; and
(2) the receipt of information by the department that the
judgment has been recorded under subsection (d).
(i) If the department determines that a judgment described in
subsection (h) is obstructing a lawful transaction, the department
shall mail a release of the judgment to the taxpayer and the circuit
court clerk of each county where the judgment was filed immediately
upon making the determination.
(j) A release issued under subsection (h) or (i) must state that the
filing of the tax warrant was in error. Upon the request of the
taxpayer, the department shall mail a copy of a release issued under
subsection (h) or (i) to each major credit reporting company located
in each county where the judgment was filed.
(k) The commissioner shall notify each state agency or officer
supplied with a tax warrant list of the issuance of a release under
subsection (h) or (i).
(l) If the sheriff collects the full amount of a tax warrant, the
sheriff shall disburse the money collected in the manner provided in
section 3(c) of this chapter. If a judgment has been partially or fully
satisfied by a person's surety, the surety becomes subrogated to the
department's rights under the judgment. If a sheriff releases a
judgment:
(1) before the judgment is fully satisfied;
(2) before the sheriff has properly disbursed the amount
collected; or
(3) after the sheriff has returned the tax warrant to the
department;
the sheriff commits a Class B misdemeanor and is personally liable
for the part of the judgment not remitted to the department. As added by Acts 1980, P.L.61, SEC.1. Amended by
P.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 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 by the department. The sheriff's authority to collect
the warrant exists only while the sheriff holds the tax warrant, and if
the sheriff surrenders the warrant to the department for any reason
the sheriff's authority to collect that tax warrant ceases. During the
period that the sheriff has the duty to collect a tax warrant, the sheriff
shall collect from the person owing the tax, an amount equal to the
amount of the judgment lien plus the accrued interest to the date of
the payment. Subject to subsection (b), the sheriff shall make the
collection by garnisheeing the person's wages and by levying on and
selling any interest in property or rights in any chose in action that
the person has in the county. The Indiana laws which provide relief
for debtors by exempting certain property from levy by creditors do
not apply to levy and sale proceedings for judgments arising from tax
warrants.
(b) A sheriff shall sell property to satisfy a tax warrant in a
manner that is reasonably likely to bring the highest net proceeds
from the sale after deducting the expenses of the offer to sell and
sale. A sheriff may engage an auctioneer to advertise a sale and to
conduct a public auction, unless the person being levied files an
objection with the clerk of the circuit or superior court having the tax
warrant within five (5) days of the day that the sheriff informs the
person of the person's right to object. The advertising conducted by
the auctioneer is in addition to any other notice required by law, and
shall include a detailed description of the property to be sold. When
an auctioneer is engaged under this subsection and the auctioneer
files a verified claim with the clerk of the circuit or superior court
with whom the tax warrant is filed, the sheriff may pay the
reasonable fee and reasonable expenses of the auctioneer from the
gross proceeds of the sale before other expenses and the judgment
arising 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 collects
under this section, including partial payments, into a special trust
account for judgments collected that arose from tax warrants. On or
before the fifth day of each month, the sheriff shall disburse the
money in the tax warrant judgment lien trust account in the following
order:
(1) The sheriff shall pay the department the part of the
collections that represents taxes, interest, and penalties.
(2) The sheriff shall pay the county treasurer and the clerk of
the circuit or superior court the part of the collections that
represents their assessed costs.
(3) Except as provided in subdivisions (4) and (5), the sheriff
shall keep the part of the collections that represents the ten
percent (10%) collection fee added under section 2(b) of this
chapter.
(4) If the sheriff has entered a salary contract under
IC 36-2-13-2.5, the sheriff shall deposit in the county general
fund 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 under
IC 36-2-13-2.5, the sheriff shall deposit in the county general
fund the part of the collections that:
(A) represents the ten percent (10%) collection fee added
under section 2(b) of this chapter; and
(B) would, if kept by the sheriff, result in the total amount of
the sheriff's annual compensation exceeding the maximum
amount allowed under IC 36-2-13-17.
The department shall establish the procedure for the disbursement of
partial payments so that the intent of this section is carried out.
(d) After the period described in subsection (a) has passed, the
sheriff shall return the tax warrant to the department. However, if the
department determines that:
(1) at the end of this period the sheriff is in the process of
collecting the judgment arising from a tax warrant in periodic
payments of sufficient size that the judgment will be fully paid
within one (1) year after the date the judgment was filed; and
(2) the sheriff's electronic data base regarding tax warrants is
compatible with the department's data base;
the sheriff may keep the tax warrant and continue collections.
(e) Notwithstanding any other provision of this chapter, the
department may order a sheriff to return a tax warrant at any time, if
the department feels that action is necessary to protect the interests
of the state.
(f) This subsection applies only to the sheriff of a county having
a consolidated city or a second class city. In such a county, the ten
percent (10%) collection fee added under section 2(b) of this chapter
shall be divided as follows:
(1) Subject to subsection (g), the sheriff may retain forty
thousand 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 thousand
dollar ($40,000) amount shall be deposited in the sheriff's
department's pension trust fund.
(3) Two-fifths (2/5) of any fees exceeding that forty thousand
dollar ($40,000) amount shall be deposited in the county
general fund.
(g) If an amount of the collection fee added under section 2(b) of
this chapter would, if retained by the sheriff under subsection (f)(1),
cause the total amount of the sheriff's annual compensation to exceed
the maximum amount allowed under IC 36-2-13-17, the sheriff shall
instead 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 trust
plan 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's
sheriff'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 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 interest, penalties,
collection fees, sheriff's costs, clerk's costs, and reasonable fees
established 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 other
instrument drawn upon a financial institution, and the check or
other instrument was not honored by that institution.
(b) The commissioner and the budget agency shall set the fee that
the special counsel or collection agency will receive and payment of
the fee shall be made after a claim for that fee has been approved by
the department.
(c) The fees become due and owing by the taxpayer upon the
filing of an amended warrant with the circuit court clerk adding the
fee authorized by subsection (b) to the amount of the judgment lien
under section 2 of this chapter. As added by Acts 1980, P.L.61, SEC.1. Amended by
P.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 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 if it feels that by
dissolving 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 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 a receiver, the court shall appoint a receiver if
the court finds that one of the listed taxes is due and has not been
paid within sixty (60) days of its due date. A receiver appointed
under 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 for
receivers under Indiana law or under special authority granted
by the court.
(b) Within ten (10) days after the court order granting or refusing
a receiver's appointment, either party may appeal the order to the tax
court. However, if the taxpayer makes the appeal, he must furnish
bond in an amount sufficient to cover the payment of any costs or
damages resulting from the appeal and to cover the amount of the
bond the receiver would be required to file. As long as the appeal is
in 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 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.
IC 6-8.1-8-8 Uncollected tax warrants; action by department
Sec. 8. After a tax warrant becomes a judgment under section 2 of
this chapter or a tax warrant is returned uncollected to the department
under section 3 of this chapter, the department may take any of the
following actions without judicial proceedings:
(1) The department may levy upon the property of the taxpayer
that is held by a financial institution by sending a claim to the
financial institution. Upon receipt of a claim under this
subdivision, the financial institution shall surrender to the
department the taxpayer's property. If the taxpayer's property
exceeds the amount owed to the state by the taxpayer, the
financial institution shall surrender the taxpayer's property in an
amount equal to the amount owed. After receiving the
department's notice of levy, the financial institution is required
to place a sixty (60) day hold on or restriction on the
withdrawal of funds the taxpayer has on deposit or subsequently
deposits, in an amount not to exceed the amount owed.
(2) The department may garnish the accrued earnings and wages
of a taxpayer by sending a notice to the taxpayer's employer.
Upon receipt of a notice under this subdivision, an employer
shall garnish the accrued earnings and wages of the taxpayer in
an amount equal to the full amount that is subject to
garnishment under IC 24-4.5-5. The amount garnished shall be
remitted to the department. The employer is entitled to a fee in
an 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 in
a secure place; or
(B) leave the property in the custody of the taxpayer;
until the day of the sale. The department shall provide notice of
the sale in one (1) newspaper, as provided in IC 5-3-1-2. If the
property is left in the custody of the taxpayer, the department
may require the taxpayer to provide a joint and several delivery
bond, in an amount and with a surety acceptable to the
department. At any time before the sale, any owner or part
owner of the property may redeem the property from the
judgment by paying the department the amount of the judgment.
The proceeds of the sale shall be applied first to the collection
expenses and second to the payment of the delinquent taxes and
penalties. 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 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 a tax warrant has been recorded.
(c) Proceedings supplementary to execution on a judgment arising
from a tax warrant must be initiated and maintained under the
applicable rules of the selected court and under the provisions of
IC 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 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 be issued by the department or a
county treasurer.
(c) To provide the information required under subsection (b), a
financial institution shall do one (1) of the following:
(1) Identify individuals by comparing records maintained by the
financial institution with records provided by the department
by:
(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 bureau
established by IC 31-25-3-1 shall regularly make reports
submitted under IC 31-25-4-31(c)(2) accessible to the
department or its agents for use only in tax judgment and levy
administration.
(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 required
under subsection (d)(2) is identical for an individual who holds an
account with a financial institution and an individual against whom
a levy may be issued by the department or a county treasurer, the
department or its agents shall provide a notice of the match, in
compliance with section 4 of this chapter, if action is to be initiated
to levy or encumber the account.
(f) This section does not preclude a financial institution from
exercising 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 the
financial 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 an
account under this section is entitled to collect its normally
scheduled account activity fees to maintain the account during the
period the account is blocked or encumbered.
(h) All information provided by a financial institution under this
section is confidential and is available only to the department or its
agents for use only in levy collection activities.
(i) A financial institution providing information required under
this section is not liable for:
(1) disclosing the required information to the department or the
child support bureau established by IC 31-25-3-1;
(2) blocking or surrendering an individual's assets in response
to 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 this
section.
(j) A person or an entity that is acting on behalf of the department
is not liable for any action taken in good faith to collect the state's
levy under this section unless:
(1) the action is contrary to the department's direction to the
person or entity; or
(2) for information provided under this section, the person or
entity acts with:
(A) deliberate ignorance of the truth or falsity of the
information; or
(B) reckless disregard for the truth or falsity of the
information.
(k) The department or its agents shall pay a financial institution
performing the data match required by this section a reasonable fee,
as determined by the department, of at least five dollars ($5) for each
levy issued to the financial institution.
(l) This section does not prevent the department or its agents from
encumbering an obligor's account with a financial institution by any
other 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 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;
(2) the proceeds of the sale would not reduce the tax liability by
the 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 levy
threatens the health or welfare of the taxpayer or the taxpayer's
spouse, 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 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.
(b) A taxpayer may file a claim for reimbursement with the
department for bank charges incurred by the taxpayer as a result of
an 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 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.
IC 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 with the
information and documentation requested by the department.
(b) The department shall waive the requirement set forth in
subsection (a)(2) if the department determines the taxpayer had
reasonable 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 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.
IC 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. 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 the
meaning set forth in IC 32-34-1-4.
(b) As used in this section, "unclaimed property" has the meaning
set forth in IC 32-34-1-21.
(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 on the
unclaimed property by filing a claim with the attorney general in
accordance with the procedures described in IC 32-34-1-36. As added by P.L.111-2006, SEC.9.
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 discharged
and the person has not paid the tax until the draft, check, or money
order has been honored by the institution on which it is drawn. If the
payment is made by credit card, debit card, charge card, or similar
method, the liability is not finally discharged and the person has not
paid the tax until the department receives payment or credit from the
institution responsible for making the payment or credit. The
department may contract with a bank or credit card vendor for
acceptance of bank or credit cards. However, if there is a vendor
transaction charge or discount fee, whether billed to the department
or charged directly to the department's account, the department or
credit card vendor may collect from the person using the bank or
credit card a fee that may not exceed the highest transaction charge
or discount fee charged to the department by the bank or credit card
vendor during the most recent collection period. This fee may be
collected regardless of any agreement between the bank and a credit
card vendor or regardless of any internal policy of the credit card
vendor that may prohibit this type of fee. The fee is a permitted
additional charge under IC 24-4.5-3-202.
(b) The department shall issue a receipt for a tax payment that is
made 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 the
taxpayer's tax liability, the department shall apply the partial
payment 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 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.
IC 6-8.1-8-2 Judgments arising from liens
Sec. 2. (a) Except as provided in IC 6-8.1-5-3, 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 the department, after ruling on
a protest, finds that a person owes the tax before the department
issues a tax warrant. The demand notice must state the following:
(1) That the person has ten (10) days from the date the
department mails the notice to either pay the amount demanded
or show reasonable cause for not paying the amount demanded.
(2) The statutory authority of the department for the issuance of
a tax warrant.
(3) The earliest date on which a tax warrant may be filed and
recorded.
(4) The statutory authority for the department to levy against a
person's property that is held by a financial institution.
(5) The remedies available to the taxpayer to prevent the filing
and recording of the judgment.
If the department files a tax warrant in more than one (1) county, the
department is not required to issue more than one (1) demand notice.
(b) If the person does not pay the amount demanded or show
reasonable cause for not paying the amount demanded within the ten
(10) day period, the department may issue a tax warrant for the
amount of the tax, interest, penalties, collection fee, sheriff's costs,
clerk's costs, and fees established under section 4(b) of this chapter
when applicable.
When the department issues a tax warrant, a collection fee of ten
percent (10%) of the unpaid tax is added to the total amount due.
(c) When the department issues a tax warrant, it may not file the
warrant with the circuit court clerk of any county in which the person
owns property until at least twenty (20) days after the date the
demand notice was mailed to the taxpayer. The department may also
send the warrant to the sheriff of any county in which the person
owns property and direct the sheriff to file the warrant with the
circuit court clerk:
(1) at least twenty (20) days after the date the demand notice
was mailed to the taxpayer; and
(2) no later than five (5) days after the date the department
issues the warrant.
(d) When the circuit court clerk receives a tax warrant from the
department or the sheriff, the clerk shall record the warrant by
making an entry in the judgment debtor's column of the judgment
record, 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 section
4(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 warrant
becomes a judgment against the person owing the tax. The judgment
creates a lien in favor of the state that attaches to all the person's
interest 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 renew
the judgment for additional ten (10) year periods by filing an alias
tax warrant with the circuit court clerk of the county in which the
judgment previously existed.
(g) A judgment arising from a tax warrant in a county may be
released by the department:
(1) after the judgment, including all accrued interest to the date
of payment, has been fully satisfied; or
(2) if the department determines that the tax assessment or the
issuance of the tax warrant was in error.
(h) If the department determines that the filing of a tax warrant
was in error, the department shall mail a release of the judgment to
the taxpayer and the circuit court clerk of each county where the
warrant was filed. The department shall mail the release as soon as
possible but no later than seven (7) days after:
(1) the determination by the department that the filing of the
warrant was in error; and
(2) the receipt of information by the department that the
judgment has been recorded under subsection (d).
(i) If the department determines that a judgment described in
subsection (h) is obstructing a lawful transaction, the department
shall mail a release of the judgment to the taxpayer and the circuit
court clerk of each county where the judgment was filed immediately
upon making the determination.
(j) A release issued under subsection (h) or (i) must state that the
filing of the tax warrant was in error. Upon the request of the
taxpayer, the department shall mail a copy of a release issued under
subsection (h) or (i) to each major credit reporting company located
in each county where the judgment was filed.
(k) The commissioner shall notify each state agency or officer
supplied with a tax warrant list of the issuance of a release under
subsection (h) or (i).
(l) If the sheriff collects the full amount of a tax warrant, the
sheriff shall disburse the money collected in the manner provided in
section 3(c) of this chapter. If a judgment has been partially or fully
satisfied by a person's surety, the surety becomes subrogated to the
department's rights under the judgment. If a sheriff releases a
judgment:
(1) before the judgment is fully satisfied;
(2) before the sheriff has properly disbursed the amount
collected; or
(3) after the sheriff has returned the tax warrant to the
department;
the sheriff commits a Class B misdemeanor and is personally liable
for the part of the judgment not remitted to the department. As added by Acts 1980, P.L.61, SEC.1. Amended by
P.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 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 by the department. The sheriff's authority to collect
the warrant exists only while the sheriff holds the tax warrant, and if
the sheriff surrenders the warrant to the department for any reason
the sheriff's authority to collect that tax warrant ceases. During the
period that the sheriff has the duty to collect a tax warrant, the sheriff
shall collect from the person owing the tax, an amount equal to the
amount of the judgment lien plus the accrued interest to the date of
the payment. Subject to subsection (b), the sheriff shall make the
collection by garnisheeing the person's wages and by levying on and
selling any interest in property or rights in any chose in action that
the person has in the county. The Indiana laws which provide relief
for debtors by exempting certain property from levy by creditors do
not apply to levy and sale proceedings for judgments arising from tax
warrants.
(b) A sheriff shall sell property to satisfy a tax warrant in a
manner that is reasonably likely to bring the highest net proceeds
from the sale after deducting the expenses of the offer to sell and
sale. A sheriff may engage an auctioneer to advertise a sale and to
conduct a public auction, unless the person being levied files an
objection with the clerk of the circuit or superior court having the tax
warrant within five (5) days of the day that the sheriff informs the
person of the person's right to object. The advertising conducted by
the auctioneer is in addition to any other notice required by law, and
shall include a detailed description of the property to be sold. When
an auctioneer is engaged under this subsection and the auctioneer
files a verified claim with the clerk of the circuit or superior court
with whom the tax warrant is filed, the sheriff may pay the
reasonable fee and reasonable expenses of the auctioneer from the
gross proceeds of the sale before other expenses and the judgment
arising 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 collects
under this section, including partial payments, into a special trust
account for judgments collected that arose from tax warrants. On or
before the fifth day of each month, the sheriff shall disburse the
money in the tax warrant judgment lien trust account in the following
order:
(1) The sheriff shall pay the department the part of the
collections that represents taxes, interest, and penalties.
(2) The sheriff shall pay the county treasurer and the clerk of
the circuit or superior court the part of the collections that
represents their assessed costs.
(3) Except as provided in subdivisions (4) and (5), the sheriff
shall keep the part of the collections that represents the ten
percent (10%) collection fee added under section 2(b) of this
chapter.
(4) If the sheriff has entered a salary contract under
IC 36-2-13-2.5, the sheriff shall deposit in the county general
fund 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 under
IC 36-2-13-2.5, the sheriff shall deposit in the county general
fund the part of the collections that:
(A) represents the ten percent (10%) collection fee added
under section 2(b) of this chapter; and
(B) would, if kept by the sheriff, result in the total amount of
the sheriff's annual compensation exceeding the maximum
amount allowed under IC 36-2-13-17.
The department shall establish the procedure for the disbursement of
partial payments so that the intent of this section is carried out.
(d) After the period described in subsection (a) has passed, the
sheriff shall return the tax warrant to the department. However, if the
department determines that:
(1) at the end of this period the sheriff is in the process of
collecting the judgment arising from a tax warrant in periodic
payments of sufficient size that the judgment will be fully paid
within one (1) year after the date the judgment was filed; and
(2) the sheriff's electronic data base regarding tax warrants is
compatible with the department's data base;
the sheriff may keep the tax warrant and continue collections.
(e) Notwithstanding any other provision of this chapter, the
department may order a sheriff to return a tax warrant at any time, if
the department feels that action is necessary to protect the interests
of the state.
(f) This subsection applies only to the sheriff of a county having
a consolidated city or a second class city. In such a county, the ten
percent (10%) collection fee added under section 2(b) of this chapter
shall be divided as follows:
(1) Subject to subsection (g), the sheriff may retain forty
thousand 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 thousand
dollar ($40,000) amount shall be deposited in the sheriff's
department's pension trust fund.
(3) Two-fifths (2/5) of any fees exceeding that forty thousand
dollar ($40,000) amount shall be deposited in the county
general fund.
(g) If an amount of the collection fee added under section 2(b) of
this chapter would, if retained by the sheriff under subsection (f)(1),
cause the total amount of the sheriff's annual compensation to exceed
the maximum amount allowed under IC 36-2-13-17, the sheriff shall
instead 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 trust
plan 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's
sheriff'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 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 interest, penalties,
collection fees, sheriff's costs, clerk's costs, and reasonable fees
established 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 other
instrument drawn upon a financial institution, and the check or
other instrument was not honored by that institution.
(b) The commissioner and the budget agency shall set the fee that
the special counsel or collection agency will receive and payment of
the fee shall be made after a claim for that fee has been approved by
the department.
(c) The fees become due and owing by the taxpayer upon the
filing of an amended warrant with the circuit court clerk adding the
fee authorized by subsection (b) to the amount of the judgment lien
under section 2 of this chapter. As added by Acts 1980, P.L.61, SEC.1. Amended by
P.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 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 if it feels that by
dissolving 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 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 a receiver, the court shall appoint a receiver if
the court finds that one of the listed taxes is due and has not been
paid within sixty (60) days of its due date. A receiver appointed
under 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 for
receivers under Indiana law or under special authority granted
by the court.
(b) Within ten (10) days after the court order granting or refusing
a receiver's appointment, either party may appeal the order to the tax
court. However, if the taxpayer makes the appeal, he must furnish
bond in an amount sufficient to cover the payment of any costs or
damages resulting from the appeal and to cover the amount of the
bond the receiver would be required to file. As long as the appeal is
in 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 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.
IC 6-8.1-8-8 Uncollected tax warrants; action by department
Sec. 8. After a tax warrant becomes a judgment under section 2 of
this chapter or a tax warrant is returned uncollected to the department
under section 3 of this chapter, the department may take any of the
following actions without judicial proceedings:
(1) The department may levy upon the property of the taxpayer
that is held by a financial institution by sending a claim to the
financial institution. Upon receipt of a claim under this
subdivision, the financial institution shall surrender to the
department the taxpayer's property. If the taxpayer's property
exceeds the amount owed to the state by the taxpayer, the
financial institution shall surrender the taxpayer's property in an
amount equal to the amount owed. After receiving the
department's notice of levy, the financial institution is required
to place a sixty (60) day hold on or restriction on the
withdrawal of funds the taxpayer has on deposit or subsequently
deposits, in an amount not to exceed the amount owed.
(2) The department may garnish the accrued earnings and wages
of a taxpayer by sending a notice to the taxpayer's employer.
Upon receipt of a notice under this subdivision, an employer
shall garnish the accrued earnings and wages of the taxpayer in
an amount equal to the full amount that is subject to
garnishment under IC 24-4.5-5. The amount garnished shall be
remitted to the department. The employer is entitled to a fee in
an 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 in
a secure place; or
(B) leave the property in the custody of the taxpayer;
until the day of the sale. The department shall provide notice of
the sale in one (1) newspaper, as provided in IC 5-3-1-2. If the
property is left in the custody of the taxpayer, the department
may require the taxpayer to provide a joint and several delivery
bond, in an amount and with a surety acceptable to the
department. At any time before the sale, any owner or part
owner of the property may redeem the property from the
judgment by paying the department the amount of the judgment.
The proceeds of the sale shall be applied first to the collection
expenses and second to the payment of the delinquent taxes and
penalties. 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 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 a tax warrant has been recorded.
(c) Proceedings supplementary to execution on a judgment arising
from a tax warrant must be initiated and maintained under the
applicable rules of the selected court and under the provisions of
IC 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 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 be issued by the department or a
county treasurer.
(c) To provide the information required under subsection (b), a
financial institution shall do one (1) of the following:
(1) Identify individuals by comparing records maintained by the
financial institution with records provided by the department
by:
(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 bureau
established by IC 31-25-3-1 shall regularly make reports
submitted under IC 31-25-4-31(c)(2) accessible to the
department or its agents for use only in tax judgment and levy
administration.
(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 required
under subsection (d)(2) is identical for an individual who holds an
account with a financial institution and an individual against whom
a levy may be issued by the department or a county treasurer, the
department or its agents shall provide a notice of the match, in
compliance with section 4 of this chapter, if action is to be initiated
to levy or encumber the account.
(f) This section does not preclude a financial institution from
exercising 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 the
financial 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 an
account under this section is entitled to collect its normally
scheduled account activity fees to maintain the account during the
period the account is blocked or encumbered.
(h) All information provided by a financial institution under this
section is confidential and is available only to the department or its
agents for use only in levy collection activities.
(i) A financial institution providing information required under
this section is not liable for:
(1) disclosing the required information to the department or the
child support bureau established by IC 31-25-3-1;
(2) blocking or surrendering an individual's assets in response
to 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 this
section.
(j) A person or an entity that is acting on behalf of the department
is not liable for any action taken in good faith to collect the state's
levy under this section unless:
(1) the action is contrary to the department's direction to the
person or entity; or
(2) for information provided under this section, the person or
entity acts with:
(A) deliberate ignorance of the truth or falsity of the
information; or
(B) reckless disregard for the truth or falsity of the
information.
(k) The department or its agents shall pay a financial institution
performing the data match required by this section a reasonable fee,
as determined by the department, of at least five dollars ($5) for each
levy issued to the financial institution.
(l) This section does not prevent the department or its agents from
encumbering an obligor's account with a financial institution by any
other 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 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;
(2) the proceeds of the sale would not reduce the tax liability by
the 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 levy
threatens the health or welfare of the taxpayer or the taxpayer's
spouse, 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 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.
(b) A taxpayer may file a claim for reimbursement with the
department for bank charges incurred by the taxpayer as a result of
an 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 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.
IC 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 with the
information and documentation requested by the department.
(b) The department shall waive the requirement set forth in
subsection (a)(2) if the department determines the taxpayer had
reasonable 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 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.
IC 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. 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 the
meaning set forth in IC 32-34-1-4.
(b) As used in this section, "unclaimed property" has the meaning
set forth in IC 32-34-1-21.
(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 on the
unclaimed property by filing a claim with the attorney general in
accordance with the procedures described in IC 32-34-1-36. As added by P.L.111-2006, SEC.9.
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 discharged
and the person has not paid the tax until the draft, check, or money
order has been honored by the institution on which it is drawn. If the
payment is made by credit card, debit card, charge card, or similar
method, the liability is not finally discharged and the person has not
paid the tax until the department receives payment or credit from the
institution responsible for making the payment or credit. The
department may contract with a bank or credit card vendor for
acceptance of bank or credit cards. However, if there is a vendor
transaction charge or discount fee, whether billed to the department
or charged directly to the department's account, the department or
credit card vendor may collect from the person using the bank or
credit card a fee that may not exceed the highest transaction charge
or discount fee charged to the department by the bank or credit card
vendor during the most recent collection period. This fee may be
collected regardless of any agreement between the bank and a credit
card vendor or regardless of any internal policy of the credit card
vendor that may prohibit this type of fee. The fee is a permitted
additional charge under IC 24-4.5-3-202.
(b) The department shall issue a receipt for a tax payment that is
made 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 the
taxpayer's tax liability, the department shall apply the partial
payment 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 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.
IC 6-8.1-8-2 Judgments arising from liens
Sec. 2. (a) Except as provided in IC 6-8.1-5-3, 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 the department, after ruling on
a protest, finds that a person owes the tax before the department
issues a tax warrant. The demand notice must state the following:
(1) That the person has ten (10) days from the date the
department mails the notice to either pay the amount demanded
or show reasonable cause for not paying the amount demanded.
(2) The statutory authority of the department for the issuance of
a tax warrant.
(3) The earliest date on which a tax warrant may be filed and
recorded.
(4) The statutory authority for the department to levy against a
person's property that is held by a financial institution.
(5) The remedies available to the taxpayer to prevent the filing
and recording of the judgment.
If the department files a tax warrant in more than one (1) county, the
department is not required to issue more than one (1) demand notice.
(b) If the person does not pay the amount demanded or show
reasonable cause for not paying the amount demanded within the ten
(10) day period, the department may issue a tax warrant for the
amount of the tax, interest, penalties, collection fee, sheriff's costs,
clerk's costs, and fees established under section 4(b) of this chapter
when applicable.
When the department issues a tax warrant, a collection fee of ten
percent (10%) of the unpaid tax is added to the total amount due.
(c) When the department issues a tax warrant, it may not file the
warrant with the circuit court clerk of any county in which the person
owns property until at least twenty (20) days after the date the
demand notice was mailed to the taxpayer. The department may also
send the warrant to the sheriff of any county in which the person
owns property and direct the sheriff to file the warrant with the
circuit court clerk:
(1) at least twenty (20) days after the date the demand notice
was mailed to the taxpayer; and
(2) no later than five (5) days after the date the department
issues the warrant.
(d) When the circuit court clerk receives a tax warrant from the
department or the sheriff, the clerk shall record the warrant by
making an entry in the judgment debtor's column of the judgment
record, 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 section
4(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 warrant
becomes a judgment against the person owing the tax. The judgment
creates a lien in favor of the state that attaches to all the person's
interest 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 renew
the judgment for additional ten (10) year periods by filing an alias
tax warrant with the circuit court clerk of the county in which the
judgment previously existed.
(g) A judgment arising from a tax warrant in a county may be
released by the department:
(1) after the judgment, including all accrued interest to the date
of payment, has been fully satisfied; or
(2) if the department determines that the tax assessment or the
issuance of the tax warrant was in error.
(h) If the department determines that the filing of a tax warrant
was in error, the department shall mail a release of the judgment to
the taxpayer and the circuit court clerk of each county where the
warrant was filed. The department shall mail the release as soon as
possible but no later than seven (7) days after:
(1) the determination by the department that the filing of the
warrant was in error; and
(2) the receipt of information by the department that the
judgment has been recorded under subsection (d).
(i) If the department determines that a judgment described in
subsection (h) is obstructing a lawful transaction, the department
shall mail a release of the judgment to the taxpayer and the circuit
court clerk of each county where the judgment was filed immediately
upon making the determination.
(j) A release issued under subsection (h) or (i) must state that the
filing of the tax warrant was in error. Upon the request of the
taxpayer, the department shall mail a copy of a release issued under
subsection (h) or (i) to each major credit reporting company located
in each county where the judgment was filed.
(k) The commissioner shall notify each state agency or officer
supplied with a tax warrant list of the issuance of a release under
subsection (h) or (i).
(l) If the sheriff collects the full amount of a tax warrant, the
sheriff shall disburse the money collected in the manner provided in
section 3(c) of this chapter. If a judgment has been partially or fully
satisfied by a person's surety, the surety becomes subrogated to the
department's rights under the judgment. If a sheriff releases a
judgment:
(1) before the judgment is fully satisfied;
(2) before the sheriff has properly disbursed the amount
collected; or
(3) after the sheriff has returned the tax warrant to the
department;
the sheriff commits a Class B misdemeanor and is personally liable
for the part of the judgment not remitted to the department. As added by Acts 1980, P.L.61, SEC.1. Amended by
P.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 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 by the department. The sheriff's authority to collect
the warrant exists only while the sheriff holds the tax warrant, and if
the sheriff surrenders the warrant to the department for any reason
the sheriff's authority to collect that tax warrant ceases. During the
period that the sheriff has the duty to collect a tax warrant, the sheriff
shall collect from the person owing the tax, an amount equal to the
amount of the judgment lien plus the accrued interest to the date of
the payment. Subject to subsection (b), the sheriff shall make the
collection by garnisheeing the person's wages and by levying on and
selling any interest in property or rights in any chose in action that
the person has in the county. The Indiana laws which provide relief
for debtors by exempting certain property from levy by creditors do
not apply to levy and sale proceedings for judgments arising from tax
warrants.
(b) A sheriff shall sell property to satisfy a tax warrant in a
manner that is reasonably likely to bring the highest net proceeds
from the sale after deducting the expenses of the offer to sell and
sale. A sheriff may engage an auctioneer to advertise a sale and to
conduct a public auction, unless the person being levied files an
objection with the clerk of the circuit or superior court having the tax
warrant within five (5) days of the day that the sheriff informs the
person of the person's right to object. The advertising conducted by
the auctioneer is in addition to any other notice required by law, and
shall include a detailed description of the property to be sold. When
an auctioneer is engaged under this subsection and the auctioneer
files a verified claim with the clerk of the circuit or superior court
with whom the tax warrant is filed, the sheriff may pay the
reasonable fee and reasonable expenses of the auctioneer from the
gross proceeds of the sale before other expenses and the judgment
arising 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 collects
under this section, including partial payments, into a special trust
account for judgments collected that arose from tax warrants. On or
before the fifth day of each month, the sheriff shall disburse the
money in the tax warrant judgment lien trust account in the following
order:
(1) The sheriff shall pay the department the part of the
collections that represents taxes, interest, and penalties.
(2) The sheriff shall pay the county treasurer and the clerk of
the circuit or superior court the part of the collections that
represents their assessed costs.
(3) Except as provided in subdivisions (4) and (5), the sheriff
shall keep the part of the collections that represents the ten
percent (10%) collection fee added under section 2(b) of this
chapter.
(4) If the sheriff has entered a salary contract under
IC 36-2-13-2.5, the sheriff shall deposit in the county general
fund 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 under
IC 36-2-13-2.5, the sheriff shall deposit in the county general
fund the part of the collections that:
(A) represents the ten percent (10%) collection fee added
under section 2(b) of this chapter; and
(B) would, if kept by the sheriff, result in the total amount of
the sheriff's annual compensation exceeding the maximum
amount allowed under IC 36-2-13-17.
The department shall establish the procedure for the disbursement of
partial payments so that the intent of this section is carried out.
(d) After the period described in subsection (a) has passed, the
sheriff shall return the tax warrant to the department. However, if the
department determines that:
(1) at the end of this period the sheriff is in the process of
collecting the judgment arising from a tax warrant in periodic
payments of sufficient size that the judgment will be fully paid
within one (1) year after the date the judgment was filed; and
(2) the sheriff's electronic data base regarding tax warrants is
compatible with the department's data base;
the sheriff may keep the tax warrant and continue collections.
(e) Notwithstanding any other provision of this chapter, the
department may order a sheriff to return a tax warrant at any time, if
the department feels that action is necessary to protect the interests
of the state.
(f) This subsection applies only to the sheriff of a county having
a consolidated city or a second class city. In such a county, the ten
percent (10%) collection fee added under section 2(b) of this chapter
shall be divided as follows:
(1) Subject to subsection (g), the sheriff may retain forty
thousand 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 thousand
dollar ($40,000) amount shall be deposited in the sheriff's
department's pension trust fund.
(3) Two-fifths (2/5) of any fees exceeding that forty thousand
dollar ($40,000) amount shall be deposited in the county
general fund.
(g) If an amount of the collection fee added under section 2(b) of
this chapter would, if retained by the sheriff under subsection (f)(1),
cause the total amount of the sheriff's annual compensation to exceed
the maximum amount allowed under IC 36-2-13-17, the sheriff shall
instead 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 trust
plan 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's
sheriff'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 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 interest, penalties,
collection fees, sheriff's costs, clerk's costs, and reasonable fees
established 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 other
instrument drawn upon a financial institution, and the check or
other instrument was not honored by that institution.
(b) The commissioner and the budget agency shall set the fee that
the special counsel or collection agency will receive and payment of
the fee shall be made after a claim for that fee has been approved by
the department.
(c) The fees become due and owing by the taxpayer upon the
filing of an amended warrant with the circuit court clerk adding the
fee authorized by subsection (b) to the amount of the judgment lien
under section 2 of this chapter. As added by Acts 1980, P.L.61, SEC.1. Amended by
P.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 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 if it feels that by
dissolving 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 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 a receiver, the court shall appoint a receiver if
the court finds that one of the listed taxes is due and has not been
paid within sixty (60) days of its due date. A receiver appointed
under 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 for
receivers under Indiana law or under special authority granted
by the court.
(b) Within ten (10) days after the court order granting or refusing
a receiver's appointment, either party may appeal the order to the tax
court. However, if the taxpayer makes the appeal, he must furnish
bond in an amount sufficient to cover the payment of any costs or
damages resulting from the appeal and to cover the amount of the
bond the receiver would be required to file. As long as the appeal is
in 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 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.
IC 6-8.1-8-8 Uncollected tax warrants; action by department
Sec. 8. After a tax warrant becomes a judgment under section 2 of
this chapter or a tax warrant is returned uncollected to the department
under section 3 of this chapter, the department may take any of the
following actions without judicial proceedings:
(1) The department may levy upon the property of the taxpayer
that is held by a financial institution by sending a claim to the
financial institution. Upon receipt of a claim under this
subdivision, the financial institution shall surrender to the
department the taxpayer's property. If the taxpayer's property
exceeds the amount owed to the state by the taxpayer, the
financial institution shall surrender the taxpayer's property in an
amount equal to the amount owed. After receiving the
department's notice of levy, the financial institution is required
to place a sixty (60) day hold on or restriction on the
withdrawal of funds the taxpayer has on deposit or subsequently
deposits, in an amount not to exceed the amount owed.
(2) The department may garnish the accrued earnings and wages
of a taxpayer by sending a notice to the taxpayer's employer.
Upon receipt of a notice under this subdivision, an employer
shall garnish the accrued earnings and wages of the taxpayer in
an amount equal to the full amount that is subject to
garnishment under IC 24-4.5-5. The amount garnished shall be
remitted to the department. The employer is entitled to a fee in
an 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 in
a secure place; or
(B) leave the property in the custody of the taxpayer;
until the day of the sale. The department shall provide notice of
the sale in one (1) newspaper, as provided in IC 5-3-1-2. If the
property is left in the custody of the taxpayer, the department
may require the taxpayer to provide a joint and several delivery
bond, in an amount and with a surety acceptable to the
department. At any time before the sale, any owner or part
owner of the property may redeem the property from the
judgment by paying the department the amount of the judgment.
The proceeds of the sale shall be applied first to the collection
expenses and second to the payment of the delinquent taxes and
penalties. 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 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 a tax warrant has been recorded.
(c) Proceedings supplementary to execution on a judgment arising
from a tax warrant must be initiated and maintained under the
applicable rules of the selected court and under the provisions of
IC 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 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 be issued by the department or a
county treasurer.
(c) To provide the information required under subsection (b), a
financial institution shall do one (1) of the following:
(1) Identify individuals by comparing records maintained by the
financial institution with records provided by the department
by:
(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 bureau
established by IC 31-25-3-1 shall regularly make reports
submitted under IC 31-25-4-31(c)(2) accessible to the
department or its agents for use only in tax judgment and levy
administration.
(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 required
under subsection (d)(2) is identical for an individual who holds an
account with a financial institution and an individual against whom
a levy may be issued by the department or a county treasurer, the
department or its agents shall provide a notice of the match, in
compliance with section 4 of this chapter, if action is to be initiated
to levy or encumber the account.
(f) This section does not preclude a financial institution from
exercising 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 the
financial 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 an
account under this section is entitled to collect its normally
scheduled account activity fees to maintain the account during the
period the account is blocked or encumbered.
(h) All information provided by a financial institution under this
section is confidential and is available only to the department or its
agents for use only in levy collection activities.
(i) A financial institution providing information required under
this section is not liable for:
(1) disclosing the required information to the department or the
child support bureau established by IC 31-25-3-1;
(2) blocking or surrendering an individual's assets in response
to 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 this
section.
(j) A person or an entity that is acting on behalf of the department
is not liable for any action taken in good faith to collect the state's
levy under this section unless:
(1) the action is contrary to the department's direction to the
person or entity; or
(2) for information provided under this section, the person or
entity acts with:
(A) deliberate ignorance of the truth or falsity of the
information; or
(B) reckless disregard for the truth or falsity of the
information.
(k) The department or its agents shall pay a financial institution
performing the data match required by this section a reasonable fee,
as determined by the department, of at least five dollars ($5) for each
levy issued to the financial institution.
(l) This section does not prevent the department or its agents from
encumbering an obligor's account with a financial institution by any
other 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 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;
(2) the proceeds of the sale would not reduce the tax liability by
the 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 levy
threatens the health or welfare of the taxpayer or the taxpayer's
spouse, 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 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.
(b) A taxpayer may file a claim for reimbursement with the
department for bank charges incurred by the taxpayer as a result of
an 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 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.
IC 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 with the
information and documentation requested by the department.
(b) The department shall waive the requirement set forth in
subsection (a)(2) if the department determines the taxpayer had
reasonable 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 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.
IC 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. 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 the
meaning set forth in IC 32-34-1-4.
(b) As used in this section, "unclaimed property" has the meaning
set forth in IC 32-34-1-21.
(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 on the
unclaimed property by filing a claim with the attorney general in
accordance with the procedures described in IC 32-34-1-36. As added by P.L.111-2006, SEC.9.
