Indiana § 6-8.1-8-17 Tax warrant issued to a taxpayer who has not filed a return

Indiana Statutes

§ 6-8.1-8-17 — Tax warrant issued to a taxpayer who has not filed a return

Indiana § 6-8.1-8-17

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 8Collection

This text of Indiana § 6-8.1-8-17 (Tax warrant issued to a taxpayer who has not filed a return) 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 § 6-8.1-8-17 (2026).

Text

(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.

(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)files a tax return subsequent to the issuance of the tax warrant; and

(2)fails to remit the amount of the tax liability identified on an applicable tax return.

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