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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 8. Collection
6-8.1-8-16. Limit on issuing, imposing, or commencing demand notices, warrants, levies, proceedings, or liens
Universal Citation: IN Code § 6-8.1-8-16 (2018)
IC 6-8.1-8-16 Limit on issuing, imposing, or commencing demand notices, warrants, levies, proceedings, or liens
Sec. 16. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011.
(b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax or any penalties and interest on a listed tax may be issued, commenced, or conducted against a taxpayer and no lien on the taxpayer's property may be imposed until after the later of the following:
(1) The expiration of the period in which the taxpayer may appeal the listed tax to the tax court.
(2) A decision of the tax court concerning the listed tax becomes final, if the taxpayer filed a timely appeal.
As added by P.L.172-2011, SEC.88.
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