1. (a) This section applies when the department issues a tax warrant to a taxpayer who has not filed a tax return with respect to the reporting period for which the taxpayer's unpaid tax liability has accrued.

2. (b) A taxpayer described in subsection (a) is not entitled to a demand notice under section 2(a) of this chapter that would negate the tax warrant if the taxpayer:

   1. (1) files a tax return subsequent to the issuance of the tax warrant; and
   2. (2) fails to remit the amount of the tax liability identified on an applicable tax return.

As added by P.L.293-2013(ts), SEC.31.