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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 8. Collection
6-8.1-8-17. Tax warrant issued to a taxpayer who has not filed a return
Universal Citation: IN Code § 6-8.1-8-17 (2018)
IC 6-8.1-8-17 Tax warrant issued to a taxpayer who has not filed a return
Sec. 17. (a) This section applies when the department issues a tax warrant to a taxpayer who has not filed a tax return with respect to the reporting period for which the taxpayer's unpaid tax liability has accrued.
(b) A taxpayer described in subsection (a) is not entitled to a demand notice under section 2(a) of this chapter that would negate the tax warrant if the taxpayer:
(1) files a tax return subsequent to the issuance of the tax warrant; and
(2) fails to remit the amount of the tax liability identified on an applicable tax return.
As added by P.L.293-2013(ts), SEC.31.
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