Failure to pay tax
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
(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.
Last modified: May 28, 2006