{"data":{"id":"us-in/ic-6-8.1-8-14","jurisdiction":"us-in","citation":"IC 6-8.1-8-14","heading":"Determination of uncollectible liability; effect on lien","body":"Sec. 14. The commissioner may determine that an outstanding liability for taxes, interest, penalties, collection fees, sheriff's costs, clerk's costs, or fees established under section 4(b) of this chapter is uncollectible. However, any lien created by the operation of section 2(e) of this chapter survives the commissioner's determination, subject to section 2 of 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#6-8.1-8-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2e795e0f57273b13a80ad84f8f1b470cdbd8fa067c1152efcc66e0eb7197c337","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-8-13","next":"us-in/ic-6-8.1-8-15"},"notice":"GroundRules: Original legal text. Not legal advice."}