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6-8.1-8-17. Tax warrant issued to a taxpayer who has not filed a return

IN Code § 6-8.1-8-17 (2019) (N/A)
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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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6-8.1-8-16. Limit on issuing, imposing, or commencing demand notices, warrants, levies, proceedings, or liens
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