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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 8. Collection
6-8.1-8-14. Determination of uncollectible liability; effect on lien
Universal Citation: IN Code § 6-8.1-8-14 (2018)
IC 6-8.1-8-14 Determination of uncollectible liability; effect on lien
Sec. 14. The commissioner may determine that an outstanding liability for taxes, interest, penalties, collection fees, sheriff's costs, clerk's costs, or fees established under section 4(b) of this chapter is uncollectible. However, any lien created by the operation of section 2(e) of this chapter survives the commissioner's determination, subject to section 2 of this chapter.
As added by P.L.111-2006, SEC.8.
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