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Indiana Code — Title 6 (Taxation)

IC 6-8.1-8-12

Claim approval

Official textiga.in.govlast amended

Sec. 12. (a) The department shall approve a claim filed under section 11 of this chapter if the department determines that:

# (1)

the erroneous levy was caused by an error by the department;

# (2)

before the levy was issued:

# (A)

the taxpayer responded to communications by the department; and

# (B)

the taxpayer provided the department with the information and documentation requested by the department.

(b) The department shall waive the requirement set forth in subsection (a)(2) if the department determines the taxpayer had reasonable cause for a failure to comply with the requirement.
As added by P.L.332-1989(ss), SEC.34.

Amendment history

As added by P.L.332-1989(ss), SEC.34.

Source: view the official text

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