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Indiana Code — Title 6 (Taxation)

IC 6-8.1-8-15

Levying against unclaimed property

Official textiga.in.govlast amended

Sec. 15.

# (a)

As used in this section, "apparent owner" has the meaning set forth in
IC 32-34-1.5-3(1).

# (b)

As used in this section, "unclaimed property" means property presumed abandoned under IC 32-34-1.5.

# (c)

If an apparent owner of unclaimed property is subject to a tax warrant issued under
IC 6-8.1-8-2, the department may levy on the unclaimed property by filing a claim with the attorney general in accordance with the procedures described in IC 32-34-1.5-48.
As added by P.L.111-2006, SEC.9. Amended by P.L.141-2021, SEC.6.

Amendment history

As added by P.L.111-2006, SEC.9. Amended by P.L.141-2021, SEC.6.

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Nearby sections (25 sections)
  1. 6-8.1-8-5 · Restraining order
  2. 6-8.1-8-6 · Receivership; court order; appeal
  3. 6-8.1-8-7 · Remedies cumulative
  4. 6-8.1-8-8 · Uncollected tax warrants; action by department
  5. 6-8.1-8-8.5 · Enforceability of judgment arising from tax warrant
  6. 6-8.1-8-8.7 · Data match system; financial institutions
  7. 6-8.1-8-9 · Levy release or tax warrant surrender; grounds
  8. 6-8.1-8-10 · Bank charges incurred through erroneous levy;
  9. 6-8.1-8-11 · Filing claim for reimbursement
  10. 6-8.1-8-12 · Claim approval
  11. 6-8.1-8-13 · Response to claim; denial; notice
  12. 6-8.1-8-14 · Determination of uncollectible liability; effect on lien
  13. 6-8.1-8-15 · Levying against unclaimed property
  14. 6-8.1-8-16 · Limit on issuing, imposing, or commencing demand notices,
  15. 6-8.1-8-17 · Tax warrant issued to a taxpayer who has not filed a return
  16. 6-8.1-9-1 · Filing of claim; time limitation; considerations and…
  17. 6-8.1-9-1.2 · Filing fee refund
  18. 6-8.1-9-1.3 · Tax refunds; allocation among funds
  19. 6-8.1-9-1.5 · Tax refunds; authority for the department to issue…
  20. 6-8.1-9-2 · Excess tax payments; procedure for credit or refund; pass
  21. 6-8.1-9-3 · Gasoline, special fuel, and vehicle excise taxes;…
  22. 6-8.1-9-4 · Taxpayer election to contribute all or part of the…
  23. 6-8.1-9-7 · Class actions; requisites; time limits
  24. 6-8.1-9-14 · Repealed
  25. 6-8.1-9.5-1 · Definitions
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