Jeopardy assessments; secondary lien to seizure and forfeiture
provisions
Sec. 14. All jeopardy assessments issued for nonpayment of tax
shall be considered a secondary lien to the seizure and forfeiture
provisions of IC 16-42-20, IC 34-24-1, IC 34-24-2, and any federal
law.
As added by P.L.50-1992, SEC.1. Amended by P.L.2-1993, SEC.60;
P.L.1-1998, SEC.83; P.L.1-1999, SEC.17.
Last modified: May 28, 2006