Ind. Admin. Code tit. 45, r. 15-8-2
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-8-1.5; IC 6-8.1-8-2
Sec. 2. Any money received by the department pursuant to a demand notice or tax warrant shall be applied to the outstanding tax liability of the taxpayer in the manner provided by IC 6-8.1-8-1.5. In this case, the tax liability of the taxpayer shall include any collection fee, sheriff's costs, clerk's costs, and damages.
(Department of State Revenue; 45 IAC 15-8-2; filed Oct 1, 1987, 1:30 pm: 11 IR 542)