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Indiana Code Title 6. Taxation § 6-8.1-8-9

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 9. (a) This section does not apply to a jeopardy tax warrant issued under IC 6-8.1-5-3.

(b) The department shall release a levy on property or request the sheriff to surrender a tax warrant to the department if:

(1) the expense of the sale process exceeds the liability for which the levy is made;

(2) the proceeds of the sale would not reduce the tax liability by the lesser of:

(A) ten percent (10%) of the liability;  or

(B) one thousand dollars ($1,000);  or

(3) the advocate, appointed under IC 6-8.1-11-3, orders:

(A) the release of the levy;  or

(B) the return of the tax warrant by the sheriff;

upon submitting a written finding to the commissioner that the levy threatens the health or welfare of the taxpayer or the taxpayer's spouse, family, or dependents.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-8.1-8-9 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-8-1-8-9/

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