IC 6-8.1-8 – Collection | Midpage

Collections
Indiana Code

Chapter 8

IC 6-8.1-8

Collection

1Form of payment; receipt 1.5Partial payment of tax 1.7Required periodic payments by electronic funds transfer 2Demand notice; issuance of tax warrant; recording of warrant becomes judgment creating lien; release of judgment; sheriff; voiding of lien if department does not file action to foreclose; expungemen 2.1Tax warrants filed using designated electronic interface; sheriff's jurisdiction 3Judgments arising from tax warrants; collection 4Judgment arising from tax warrant; collection by department; special counsel 5Restraining order 6Receivership; court order; appeal 7Remedies cumulative 8Uncollected tax warrants; action by department 8.5Enforceability of judgment arising from tax warrant 8.7Data match system; financial institutions 9Levy release or tax warrant surrender; grounds 10Bank charges incurred through erroneous levy; reimbursement 11Filing claim for reimbursement 12Claim approval 13Response to claim; denial; notice 14Determination of uncollectible liability; effect on lien 15Levying against unclaimed property 16Limit on issuing, imposing, or commencing demand notices, warrants, levies, proceedings, or liens 17Tax warrant issued to a taxpayer who has not filed a return 18Responsible person personally liable for taxes held in trust; joint and several liability for business and responsible person; refunding of overpayment