Indiana Statutes
§ 6-8.1-8-14 — Determination of uncollectible liability; effect on lien
Indiana § 6-8.1-8-14
This text of Indiana § 6-8.1-8-14 (Determination of uncollectible liability; effect on lien) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-8.1-8-14 (2026).
Text
The commissioner may determine that an
outstanding liability for taxes, interest, penalties, collection fees,
sheriff's costs, clerk's costs, or fees established under section 4(b) of
this chapter is uncollectible. However, any lien created by the operation
of section 2(e) of this chapter survives the commissioner's
determination, subject to section 2 of this chapter.
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Related
Vriginia Garwood v. Indiana Department of State Revenue
(Indiana Tax Court, 2014)
Legislative History
As added by P.L.111-2006, SEC.8.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-8.1-8-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-8-14.