45 Ind. Admin. Code 15-8-2
Current through October 31, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-8-1.5; IC 6-8.1-8-2
Sec. 2.
Any money received by the department pursuant to a demand notice or tax warrant shall be applied to the outstanding tax liability of the taxpayer in the manner provided by IC 6-8.1-8-1.5. In this case, the tax liability of the taxpayer shall include any collection fee, sheriff's costs, clerk's costs, and damages.
45 IAC 15-8-2