Outstanding tax warrants; list; tax releases; motor vehicle title tax
liens; tax collector fees; sheriffs; Internet publication of list of tax
warrants issued 24 months before publication
Sec. 16. (a) The department shall prepare a list of all outstanding
tax warrants for listed taxes each month. The list shall identify each
taxpayer liable for a warrant by name, address, amount of tax, and
either Social Security number or employer identification number.
Unless the department renews the warrant, the department shall
exclude from the list a warrant issued more than ten (10) years before
the date of the list. The department shall certify a copy of the list to
the bureau of motor vehicles.
(b) The department shall prescribe and furnish tax release forms
for use by tax collecting officials. A tax collecting official who
collects taxes in satisfaction of an outstanding warrant shall issue to
the taxpayers named on the warrant a tax release stating that the tax
has been paid. The department may also issue a tax release:
(1) to a taxpayer who has made arrangements satisfactory to the
department for the payment of the tax; or
(2) by action of the commissioner under IC 6-8.1-8-2(k).
(c) The department may not issue or renew:
(1) a certificate under IC 6-2.5-8;
(2) a license under IC 6-6-1.1 or IC 6-6-2.5; or
(3) a permit under IC 6-6-4.1;
to a taxpayer whose name appears on the most recent monthly
warrant list, unless that taxpayer pays the tax, makes arrangements
satisfactory to the department for the payment of the tax, or a release
is issued under IC 6-8.1-8-2(k).
(d) The bureau of motor vehicles shall, before issuing the title to
a motor vehicle under IC 9-17, determine whether the purchaser's or
assignee's name is on the most recent monthly warrant list. If the
purchaser's or assignee's name is on the list, the bureau shall enter as
a lien on the title the name of the state as the lienholder unless the
bureau has received notice from the commissioner under
IC 6-8.1-8-2(k). The tax lien on the title:
(1) is subordinate to a perfected security interest (as defined and
perfected in accordance with IC 26-1-9.1); and
(2) shall otherwise be treated in the same manner as other title
liens.
(e) The commissioner is the custodian of all titles for which the
state is the sole lienholder under this section. Upon receipt of the title
by the department, the commissioner shall notify the owner of the
department's receipt of the title.
(f) The department shall reimburse the bureau of motor vehicles
for all costs incurred in carrying out this section.
(g) Notwithstanding IC 6-8.1-8, a person who is authorized to
collect taxes, interest, or penalties on behalf of the department under
IC 6-3 or IC 6-3.5 may not, except as provided in subsection (h) or
(i), receive a fee for collecting the taxes, interest, or penalties if:
(1) the taxpayer pays the taxes, interest, or penalties as
consideration for the release of a lien placed under subsection
(d) on a motor vehicle title; or
(2) the taxpayer has been denied a certificate or license under
subsection (c) within sixty (60) days before the date the taxes,
interest, or penalties are collected.
(h) In the case of a sheriff, subsection (g) does not apply if:
(1) the sheriff collects the taxes, interest, or penalties within
sixty (60) days after the date the sheriff receives the tax
warrant; or
(2) the sheriff collects the taxes, interest, or penalties through
the sale or redemption, in a court proceeding, of a motor vehicle
that has a lien placed on its title under subsection (d).
(i) In the case of a person other than a sheriff:
(1) subsection (g)(2) does not apply if the person collects the
taxes, interests, or penalties within sixty (60) days after the date
the commissioner employs the person to make the collection;
and
(2) subsection (g)(1) does not apply if the person collects the
taxes, interest, or penalties through the sale or redemption, in a
court proceeding, of a motor vehicle that has a lien placed on its
title under subsection (d).
(j) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting
information from disclosure by the department does not apply to this
subsection. From the list prepared under subsection (a), the
department shall compile each month a list of the taxpayers subject
to tax warrants that:
(1) were issued at least twenty-four (24) months before the date
of the list; and
(2) are for amounts that exceed one thousand dollars ($1,000).
The list compiled under this subsection must identify each taxpayer
liable for a warrant by name, address, and amount of tax. The
department shall publish the list compiled under this subsection on
accessIndiana (as operated under IC 4-13.1-2) and make the list
available for public inspection and copying under IC 5-14-3. The
department or an agent, employee, or officer of the department is
immune from liability for the publication of information under this
subsection.
(k) The department may not publish a list under subsection (j) that
identifies a particular taxpayer unless at least two (2) weeks before
the publication of the list the department sends notice to the taxpayer
stating that the taxpayer:
(1) is subject to a tax warrant that:
(A) was issued at least twenty-four (24) months before the
date of the notice; and
(B) is for an amount that exceeds one thousand dollars
($1,000); and
(2) will be identified on a list to be published on accessIndiana
unless a tax release is issued to the taxpayer under subsection
(b).
(l) The department may not publish a list under subsection (j)
after June 30, 2006.
As added by P.L.332-1989(ss), SEC.26. Amended by P.L.2-1991,
SEC.52; P.L.277-1993(ss), SEC.50; P.L.57-2000, SEC.2;
P.L.192-2002(ss), SEC.141; P.L.81-2004, SEC.41; P.L.177-2005,
SEC.29.
Last modified: May 28, 2006