(a)The department shall prepare a list of all
outstanding tax warrants for listed taxes each month. The list shall
identify each taxpayer liable for a warrant by name, address, amount of
tax, and either Social Security number or employer identification
number. Unless the department renews the warrant, the department
shall exclude from the list a warrant issued more than ten (10) years
before the date of the list. The department shall certify a copy of the list
to the bureau of motor vehicles.
(b)The department shall prescribe and furnish tax release forms for
use by tax collecting officials. A tax collecting official who collects
taxes in satisfaction of an outstanding warrant shall issue to the
taxpayers named on the warrant a tax release stating that the tax has
been paid. The departme
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(a) The department shall prepare a list of all
outstanding tax warrants for listed taxes each month. The list shall
identify each taxpayer liable for a warrant by name, address, amount of
tax, and either Social Security number or employer identification
number. Unless the department renews the warrant, the department
shall exclude from the list a warrant issued more than ten (10) years
before the date of the list. The department shall certify a copy of the list
to the bureau of motor vehicles.
(b) The department shall prescribe and furnish tax release forms for
use by tax collecting officials. A tax collecting official who collects
taxes in satisfaction of an outstanding warrant shall issue to the
taxpayers named on the warrant a tax release stating that the tax has
been paid. The department may also issue a tax release:
(1) to a taxpayer who has made arrangements satisfactory to the
department for the payment of the tax; or
(2) by action of the commissioner under IC 6-8.1-8-2(k).
(c) The department may not issue or renew:
(1) a certificate under IC 6-2.5-8 or IC 6-7-4;
(2) a license under IC 6-6-1.1 or IC 6-6-2.5; or
(3) a permit under IC 6-6-4.1;
to a taxpayer whose name appears on the most recent monthly warrant
list, unless that taxpayer pays the tax, makes arrangements satisfactory
to the department for the payment of the tax, or a release is issued
under IC 6-8.1-8-2(k).
(d) The bureau of motor vehicles shall, before issuing the title to a
motor vehicle under IC 9-17, determine whether the purchaser's or
assignee's name is on the most recent monthly warrant list. If the
purchaser's or assignee's name is on the list, the bureau shall enter as
a lien on the title the name of the state as the lienholder unless the
bureau has received notice from the commissioner under IC 6-8.1-8-2(k). The tax lien on the title:
(1) is subordinate to a perfected security interest (as defined and
perfected in accordance with IC 26-1-9.1); and
(2) shall otherwise be treated in the same manner as other title
liens.
(e) The commissioner is the custodian of all titles for which the state
is the sole lienholder under this section. Upon receipt of the title by the
department, the commissioner shall notify the owner of the
department's receipt of the title.
(f) The department shall reimburse the bureau of motor vehicles for
all costs incurred in carrying out this section.
(g) Notwithstanding IC 6-8.1-8, a person who is authorized to
collect taxes, interest, or penalties on behalf of the department under
IC 6-3 or IC 6-3.6 may not, except as provided in subsection (h) or (i),
receive a fee for collecting the taxes, interest, or penalties if:
(1) the taxpayer pays the taxes, interest, or penalties as
consideration for the release of a lien placed under subsection (d)
on a motor vehicle title; or
(2) the taxpayer has been denied a certificate or license under
subsection (c) within sixty (60) days before the date the taxes,
interest, or penalties are collected.
(h) In the case of a sheriff, subsection (g) does not apply if:
(1) the sheriff collects the taxes, interest, or penalties within sixty
(60) days after the date the sheriff receives the tax warrant; or
(2) the sheriff collects the taxes, interest, or penalties through the
sale or redemption, in a court proceeding, of a motor vehicle that
has a lien placed on its title under subsection (d).
(i) In the case of a person other than a sheriff:
(1) subsection (g)(2) does not apply if the person collects the
taxes, interests, or penalties within sixty (60) days after the date
the commissioner employs the person to make the collection; and
(2) subsection (g)(1) does not apply if the person collects the
taxes, interest, or penalties through the sale or redemption, in a
court proceeding, of a motor vehicle that has a lien placed on its
title under subsection (d).
(j) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting
information from disclosure by the department do not apply to this
subsection. The department shall prepare a list of retail merchants
whose registered retail merchant certificate has not been renewed
under IC 6-2.5-8-1(h) or whose registered retail merchant certificate
has been revoked under IC 6-2.5-8-7 or whose electronic cigarette
retail dealer's certificate has been revoked or suspended under IC 6-7-4-10. The list compiled under this subsection must identify each
retail merchant by name (including any name under which the retail
merchant is doing business), address, and county. The department shall
publish the list compiled under this subsection on the department's
website (as operated under IC 4-13.1-2) and make the list available for
public inspection and copying under IC 5-14-3. The department or an
agent, employee, or officer of the department is immune from liability
for the publication of information under this subsection.