2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8. MISCELLANEOUS
CHAPTER 1. Petroleum Severance Tax
6-8-1-9. Tax liens

Universal Citation: IN Code § 6-8-1-9 (2018)
IC 6-8-1-9 Tax liens

     Sec. 9. The tax imposed by section 8 of this chapter is a lien upon such petroleum from the time of its severance from the land until such tax and all penalties and interest accruing by reason of nonpayment of the tax are fully paid.

Formerly: Acts 1947, c.278, s.9. As amended by P.L.109-1988, SEC.13.

 

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