Indiana Code Title 6. Taxation § 6-8.1-8-16

Sec. 16. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011.

(b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax or any penalties and interest on a listed tax may be issued, commenced, or conducted against a taxpayer and no lien on the taxpayer's property may be imposed until after the later of the following: