1. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011.

2. (b) Except as provided in IC 6-8.1-5-3 , no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax or any penalties and interest on a listed tax may be issued, commenced, or conducted against a taxpayer and no lien on the taxpayer's property may be imposed until after the later of the following:

   1. (1) The expiration of the period in which the taxpayer may appeal the listed tax to the tax court.
   2. (2) A decision of the tax court concerning the listed tax becomes final, if the taxpayer filed a timely appeal.

As added by P.L.172-2011, SEC.88.