Sec. 15. (a) As used in this section, "apparent owner" has the meaning set forth in IC 32-34-1.5-3(1).
(b) As used in this section, "unclaimed property" means property presumed abandoned under IC 32-34-1.5.
(c) If an apparent owner of unclaimed property is subject to a tax warrant issued under IC 6-8.1-8-2, the department may levy on the unclaimed property by filing a claim with the attorney general in accordance with the procedures described in IC 32-34-1.5-48.
As added by P.L.111-2006, SEC.9. Amended by P.L.141-2021, SEC.6.
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