Sec. 7. 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

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Terms Used In Indiana Code 6-9-3-7

  • Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
(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.

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