Indiana § 6-8.1-8-6 Receivership; court order; appeal

Indiana Statutes

§ 6-8.1-8-6 — Receivership; court order; appeal

Indiana § 6-8.1-8-6

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 8Collection

This text of Indiana § 6-8.1-8-6 (Receivership; court order; appeal) 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 § 6-8.1-8-6 (2026).

Text

(a)If a person does not pay a tax payment within sixty (60) days of the date that the particular payment is due, the department may have a receiver appointed by the circuit or superior court of the county in which the taxpayer resides or is domiciled. Upon motion by the department for a receiver, the court shall appoint a receiver if the court finds that one of the listed taxes is due and has not been paid within sixty (60) days of its due date. A receiver appointed under this section may, in place of the taxpayer:

(1)bring and defend any action;

(2)take possession of all property;

(3)receive all funds;

(4)collect any debts owed to the taxpayer; and

(5)perform all other functions and duties prescribed for receivers under Indiana law or under special authority granted by the court. (b

Free access — add to your briefcase to read the full text and ask questions with AI

(a) If a person does not pay a tax payment
within sixty (60) days of the date that the particular payment is due, the
department may have a receiver appointed by the circuit or superior
court of the county in which the taxpayer resides or is domiciled. Upon
motion by the department for a receiver, the court shall appoint a
receiver if the court finds that one of the listed taxes is due and has not
been paid within sixty (60) days of its due date. A receiver appointed
under this section may, in place of the taxpayer:
(1) bring and defend any action;
(2) take possession of all property;
(3) receive all funds;
(4) collect any debts owed to the taxpayer; and
(5) perform all other functions and duties prescribed for receivers
under Indiana law or under special authority granted by the court.
(b) Within ten (10) days after the court order granting or refusing a
receiver's appointment, either party may appeal the order to the tax
court. However, if the taxpayer makes the appeal, he must furnish bond
in an amount sufficient to cover the payment of any costs or damages
resulting from the appeal and to cover the amount of the bond the
receiver would be required to file. As long as the appeal is in process,
the receiver's powers are suspended.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.291-1985, SEC.11.