Sec. 12. (a) The department shall approve a claim filed under section 11 of this chapter if the department determines that:
(1) the erroneous levy was caused by an error by the department;
(2) before the levy was issued:
(A) the taxpayer responded to communications by the department; and
(B) the taxpayer provided the department with the information and documentation requested by the department.
(b) The department shall waive the requirement set forth in subsection (a)(2) if the department determines the taxpayer had reasonable cause for a failure to comply with the requirement.
As added by P.L.332-1989(ss), SEC.34.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
6-8.1-8-1. Form of Payment; Receipt
6-8.1-8-1.5. Partial Payment of Tax
6-8.1-8-1.7. Required Periodic Payments by Electronic Funds Transfer
6-8.1-8-3. Judgments Arising From Tax Warrants; Collection
6-8.1-8-4. Judgment Arising From Tax Warrant; Collection by Department; Special Counsel
6-8.1-8-6. Receivership; Court Order; Appeal
6-8.1-8-7. Remedies Cumulative
6-8.1-8-8. Uncollected Tax Warrants; Action by Department
6-8.1-8-8.5. Enforceability of Judgment Arising From Tax Warrant
6-8.1-8-8.7. Data Match System; Financial Institutions
6-8.1-8-9. Levy Release or Tax Warrant Surrender; Grounds
6-8.1-8-10. Bank Charges Incurred Through Erroneous Levy; Reimbursement
6-8.1-8-11. Filing Claim for Reimbursement
6-8.1-8-13. Response to Claim; Denial; Notice
6-8.1-8-14. Determination of Uncollectible Liability; Effect on Lien
6-8.1-8-15. Levying Against Unclaimed Property
6-8.1-8-17. Tax Warrant Issued to a Taxpayer Who Has Not Filed a Return