This text of Indiana § 6-8.1-8-8 (Uncollected tax warrants; action by department) 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.
After a tax warrant becomes a judgment under
section 2 of this chapter, a tax warrant is returned uncollected to the
department under section 3 of this chapter, or the taxpayer does not pay
the amount demanded under section 2(b) of this chapter and the
taxpayer has taken an action under section 2(n) of this chapter to
foreclose the lien, the department may take any of the following actions
without judicial proceedings.
(1)The department may levy upon the property of the taxpayer
that is held by a financial institution by sending a claim to the
financial institution. Upon receipt of a claim under this
subdivision, the financial institution shall surrender to the
department the taxpayer's property. If the taxpayer's property
exceeds the amount owed to the state by the taxpayer, the
financia
Free access — add to your briefcase to read the full text and ask questions with AI
After a tax warrant becomes a judgment under
section 2 of this chapter, a tax warrant is returned uncollected to the
department under section 3 of this chapter, or the taxpayer does not pay
the amount demanded under section 2(b) of this chapter and the
taxpayer has taken an action under section 2(n) of this chapter to
foreclose the lien, the department may take any of the following actions
without judicial proceedings.
(1) The department may levy upon the property of the taxpayer
that is held by a financial institution by sending a claim to the
financial institution. Upon receipt of a claim under this
subdivision, the financial institution shall surrender to the
department the taxpayer's property. If the taxpayer's property
exceeds the amount owed to the state by the taxpayer, the
financial institution shall surrender the taxpayer's property in an
amount equal to the amount owed. After receiving the
department's notice of levy, the financial institution is required to
place a sixty (60) day hold on or restriction on the withdrawal of
funds the taxpayer has on deposit or subsequently deposits, in an
amount not to exceed the amount owed.
(2) The department may garnish the accrued earnings and wages
of a taxpayer by sending a notice to the taxpayer's employer. Upon
receipt of a notice under this subdivision, an employer shall
garnish the accrued earnings and wages of the taxpayer in an
amount equal to the full amount that is subject to garnishment
under IC 24-4.5-5. The amount garnished shall be remitted to the
department. The employer is entitled to a fee in an amount equal
to the fee allowed under IC 24-4.5-5-105(5). However, the fee
shall be borne entirely by the taxpayer.
(3) The department may levy upon and sell property and may:
(A) take immediate possession of the property and store it in a
secure place; or
(B) leave the property in the custody of the taxpayer;
until the day of the sale. The department shall provide notice of
the sale in one (1) newspaper, as provided in IC 5-3-1-2. If the
property is left in the custody of the taxpayer, the department may
require the taxpayer to provide a joint and several delivery bond,
in an amount and with a surety acceptable to the department. At
any time before the sale, any owner or part owner of the property
may redeem the property from the judgment by paying the
department the amount of the judgment. The proceeds of the sale
shall be applied first to the collection expenses and second to the
payment of the delinquent taxes and penalties. Any balance
remaining shall be paid to the taxpayer.