Indiana § 6-8.1-8-4 Judgment arising from tax warrant; collection by department; special
counsel

Indiana Statutes

§ 6-8.1-8-4 — Judgment arising from tax warrant; collection by department; special counsel

Indiana § 6-8.1-8-4

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 8Collection

This text of Indiana § 6-8.1-8-4 (Judgment arising from tax warrant; collection by department; special counsel) 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 § 6-8.1-8-4 (2026).

Text

(a)When the department collects a judgment arising from a tax warrant, it may proceed in the same manner that any debt due the state is collected, except as provided in this chapter. The department may employ special counsel or contract with a collection agency for the collection of a delinquent tax plus interest, penalties, collection fees, sheriff's costs, clerk's costs, and reasonable fees established under subsection (b) if:

(1)an unsatisfied warrant has been issued by the department; or

(2)the department received a tax payment by check or other instrument drawn upon a financial institution, and the check or other instrument was not honored by that institution.

(b)The commissioner and the budget agency shall set the fee that the special counsel or collection agency will receive and

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(a) When the department collects a judgment
arising from a tax warrant, it may proceed in the same manner that any
debt due the state is collected, except as provided in this chapter. The
department may employ special counsel or contract with a collection
agency for the collection of a delinquent tax plus interest, penalties,
collection fees, sheriff's costs, clerk's costs, and reasonable fees
established under subsection (b) if:
(1) an unsatisfied warrant has been issued by the department; or
(2) the department received a tax payment by check or other
instrument drawn upon a financial institution, and the check or
other instrument was not honored by that institution.
(b) The commissioner and the budget agency shall set the fee that
the special counsel or collection agency will receive and payment of
the fee shall be made after a claim for that fee has been approved by the
department.
(c) The fees become due and owing by the taxpayer upon the filing
of an amended warrant with the circuit court clerk adding the fee
authorized by subsection (b) to the amount of the judgment lien under
section 2 of this chapter.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.332-1989(ss), SEC.30; P.L.71-1993, SEC.23; P.L.129-2001,
SEC.24.