{"data":{"id":"us-in/ic-6-8.1-8-10","jurisdiction":"us-in","citation":"IC 6-8.1-8-10","heading":"Bank charges incurred through erroneous levy; reimbursement","body":"Sec. 10. (a) As used in this section, \"bank charges\" includes:\n(1) a financial institution's customary charge for complying with an instruction in a levy; and\n(2) reasonable charges for overdrafts that are a direct consequence of the erroneous levy;\nthat are paid by the taxpayer and not waived or reimbursed by the financial institution.\n(b) A taxpayer may file a claim for reimbursement with the department for bank charges incurred by the taxpayer as a result of an erroneous levy under this chapter.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 8. Collection"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-8-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"730e9f060290ad6e18ca9abb3febd383e5e32a205389fcc854a38a935603df7a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-8-9","next":"us-in/ic-6-8.1-8-11"},"notice":"GroundRules: Original legal text. Not legal advice."}