{"data":{"id":"us-in/ic-6-7-3-14","jurisdiction":"us-in","citation":"IC 6-7-3-14","heading":"Jeopardy assessments; secondary lien to seizure and forfeiture provisions","body":"Sec. 14. All jeopardy assessments issued for nonpayment of tax shall be considered a secondary lien to the seizure and forfeiture provisions of IC 16-42-20, IC 34-24-1, IC 34-24-2, and any federal law.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 3. Controlled Substance Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-3-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"6bf085aa41c86be6e538c3af71016cc54c7ccc21aa22e6d6366d20d646c07860","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-3-13","next":"us-in/ic-6-7-3-15"},"notice":"GroundRules: Original legal text. Not legal advice."}