Ind. Code § 6-9-3-7

Current through P.L. 171-2024

Section 6-9-3-7 - Failure to pay tax

If a person fails to pay any tax imposed by section 4 of this chapter within thirty (30) days after the date payment of the tax is due, the department of state revenue shall, under IC 6-8.1-8-2:

(1) issue a demand notice to the person; and

(2) issue a tax warrant to the appropriate county sheriff and secure a judgment lien on the person's property, if the person does not respond to the demand notice in a satisfactory manner.

IC 6-9-3-7

As added by P.L. 81-1985, SEC.2.