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Indiana Code — Title 6 (Taxation)

IC 6-8.1-8-10

Bank charges incurred through erroneous levy;

Official textiga.in.govlast amended

reimbursement
Sec. 10. (a) As used in this section, "bank charges" includes:

# (1)

a financial institution's customary charge for complying with an instruction in a levy; and

# (2)

reasonable charges for overdrafts that are a direct consequence of the erroneous levy;
that are paid by the taxpayer and not waived or reimbursed by the financial institution.

(b) A taxpayer may file a claim for reimbursement with the department for bank charges incurred by the taxpayer as a result of an erroneous levy under this chapter.
As added by P.L.332-1989(ss), SEC.32.

Amendment history

As added by P.L.332-1989(ss), SEC.32.

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Nearby sections (25 sections)
  1. 6-8.1-8-1.5 · Partial payment of tax
  2. 6-8.1-8-1.7 · Required periodic payments by electronic funds transfer
  3. 6-8.1-8-2 · Demand notice; issuance of tax warrant; recording of warrant
  4. 6-8.1-8-3 · Judgments arising from tax warrants; collection
  5. 6-8.1-8-4 · Judgment arising from tax warrant; collection by department;
  6. 6-8.1-8-5 · Restraining order
  7. 6-8.1-8-6 · Receivership; court order; appeal
  8. 6-8.1-8-7 · Remedies cumulative
  9. 6-8.1-8-8 · Uncollected tax warrants; action by department
  10. 6-8.1-8-8.5 · Enforceability of judgment arising from tax warrant
  11. 6-8.1-8-8.7 · Data match system; financial institutions
  12. 6-8.1-8-9 · Levy release or tax warrant surrender; grounds
  13. 6-8.1-8-10 · Bank charges incurred through erroneous levy;
  14. 6-8.1-8-11 · Filing claim for reimbursement
  15. 6-8.1-8-12 · Claim approval
  16. 6-8.1-8-13 · Response to claim; denial; notice
  17. 6-8.1-8-14 · Determination of uncollectible liability; effect on lien
  18. 6-8.1-8-15 · Levying against unclaimed property
  19. 6-8.1-8-16 · Limit on issuing, imposing, or commencing demand notices,
  20. 6-8.1-8-17 · Tax warrant issued to a taxpayer who has not filed a return
  21. 6-8.1-9-1 · Filing of claim; time limitation; considerations and…
  22. 6-8.1-9-1.2 · Filing fee refund
  23. 6-8.1-9-1.3 · Tax refunds; allocation among funds
  24. 6-8.1-9-1.5 · Tax refunds; authority for the department to issue…
  25. 6-8.1-9-2 · Excess tax payments; procedure for credit or refund; pass
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