Indiana Code — Title 6 (Taxation)
IC 6-8.1-8-4
Judgment arising from tax warrant; collection by department;
special counsel
Sec. 4. (a) When the department collects a judgment arising from a tax warrant, it may proceed in the same manner that any debt due the state is collected, except as provided in this chapter. The department may employ special counsel or contract with a collection agency for the collection of a delinquent tax plus interest, penalties, collection fees, sheriff's costs, clerk's costs, and reasonable fees established under subsection (b) if:
# (1)
an unsatisfied warrant has been issued by the department; or
# (2)
the department received a tax payment by check or other instrument drawn upon a financial institution, and the check or other instrument was not honored by that institution.
(b) The commissioner and the budget agency shall set the fee that the special counsel or collection agency will receive and payment of the fee shall be made after a claim for that fee has been approved by the department.
(c) The fees become due and owing by the taxpayer upon the filing of an amended warrant with the circuit court clerk adding the fee authorized by subsection (b) to the amount of the judgment lien under section 2 of this chapter.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.332-1989(ss), SEC.30; P.L.71-1993,
SEC.23; P.L.129-2001, SEC.24.
Amendment history
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.332-1989(ss), SEC.30; P.L.71-1993, SEC.23; P.L.129-2001, SEC.24.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-6-7 · Electronic filing of returns or documents; rules
- 6-8.1-6-8 · Information concerning municipal taxpayers
- 6-8.1-6-9 · Requirement for income tax return form to include
- 6-8.1-7-1 · Confidentiality of tax information; court orders; persons
- 6-8.1-7-1.5 · Disclosure of tax return information; scope of disclosure
- 6-8.1-7-2 · Statistical studies derived from tax returns; disclosure of
- 6-8.1-7-3 · Violation; offense
- 6-8.1-8-1 · Form of payment; receipt
- 6-8.1-8-1.5 · Partial payment of tax
- 6-8.1-8-1.7 · Required periodic payments by electronic funds transfer
- 6-8.1-8-2 · Demand notice; issuance of tax warrant; recording of warrant
- 6-8.1-8-3 · Judgments arising from tax warrants; collection
- 6-8.1-8-4 · Judgment arising from tax warrant; collection by department;
- 6-8.1-8-5 · Restraining order
- 6-8.1-8-6 · Receivership; court order; appeal
- 6-8.1-8-7 · Remedies cumulative
- 6-8.1-8-8 · Uncollected tax warrants; action by department
- 6-8.1-8-8.5 · Enforceability of judgment arising from tax warrant
- 6-8.1-8-8.7 · Data match system; financial institutions
- 6-8.1-8-9 · Levy release or tax warrant surrender; grounds
- 6-8.1-8-10 · Bank charges incurred through erroneous levy;
- 6-8.1-8-11 · Filing claim for reimbursement
- 6-8.1-8-12 · Claim approval
- 6-8.1-8-13 · Response to claim; denial; notice
- 6-8.1-8-14 · Determination of uncollectible liability; effect on lien