§ 6-8.1-8-16 — Limit on issuing, imposing, or commencing demand notices, warrants, levies, proceedings, or liens

Indiana § 6-8.1-8-16

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 8: Collection

Text

(a) This section applies without an injunction
from the tax court to any assessment that is made or pending after April
30, 2011.
(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) The expiration of the period in which the taxpayer may appeal
the listed tax to the tax court.
(2) A decision of the tax court concerning the listed tax becomes
final, if the taxpayer filed a timely appeal.

Legislative History

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