Sec. 17. (a) This section applies when the department issues a tax warrant to a taxpayer who has not filed a tax return with respect to the reporting period for which the taxpayer's unpaid tax liability has accrued. (b) A taxpayer described in subsection (a) is not entitled to a demand notice under section 2(a) of this chapter that would negate the tax warrant if the taxpayer: (1) files a tax return subsequent to the issuance of the tax warrant; and (2) fails to remit the amount of the tax liability identified on an applicable tax return. IC 6-8.1-9 Chapter 9. Refunds 6-8.1-9-1 Filing of claim; time limitation; considerations and hearing; decision; appeal 6-8.1-9-1.2 Filing fee refund 6-8.1-9-1.3 Tax refunds; allocation among funds 6-8.1-9-1.5 Tax refunds; authority for the department to issue without a taxpayer filing a refund claim in certain circumstances 6-8.1-9-2 Excess tax payments; procedure for credit or refund; pass through entities 6-8.1-9-3 Gasoline, special fuel, and vehicle excise taxes; inapplicability 6-8.1-9-4 Taxpayer election to contribute all or part of the taxpayer's refund 6-8.1-9-7 Class actions; requisites; time limits 6-8.1-9-14 Repealed
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