Judgment arising from tax warrant; collection by department;
special counsel
Sec. 4. (a) When the department collects a judgment arising from
a tax warrant, it may proceed in the same manner that any debt due
the state is collected, except as provided in this chapter. The
department may employ special counsel or contract with a collection
agency for the collection of a delinquent tax plus interest, penalties,
collection fees, sheriff's costs, clerk's costs, and reasonable fees
established under subsection (b) if:
(1) an unsatisfied warrant has been issued by the department; or
(2) the department received a tax payment by check or other
instrument drawn upon a financial institution, and the check or
other instrument was not honored by that institution.
(b) The commissioner and the budget agency shall set the fee that
the special counsel or collection agency will receive and payment of
the fee shall be made after a claim for that fee has been approved by
the department.
(c) The fees become due and owing by the taxpayer upon the
filing of an amended warrant with the circuit court clerk adding the
fee authorized by subsection (b) to the amount of the judgment lien
under section 2 of this chapter.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.332-1989(ss), SEC.30; P.L.71-1993, SEC.23; P.L.129-2001,
SEC.24.
Last modified: May 28, 2006