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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 45. DEPARTMENT OF STATE REVENUE |
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Article 45IAC15. TAX ADMINISTRATION; GENERAL PROVISIONS |
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Rule 45IAC15-8. Collection |
Section 45IAC15-8-2. Demand notices; tax warrants
Latest version.
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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. (Department of State Revenue; 45 IAC 15-8-2; filed Oct 1, 1987, 1:30 pm: 11 IR 542)