{"data":{"id":"us-in/ic-6-8.1-8-15","jurisdiction":"us-in","citation":"IC 6-8.1-8-15","heading":"Levying against unclaimed property","body":"Sec. 15. (a) As used in this section, \"apparent owner\" has the meaning set forth in IC 32-34-1.5-3(1).\n(b) As used in this section, \"unclaimed property\" means property presumed abandoned under IC 32-34-1.5.\n(c) If an apparent owner of unclaimed property is subject to a tax warrant issued under IC 6-8.1-8-2, the department may levy on the unclaimed property by filing a claim with the attorney general in accordance with the procedures described in IC 32-34-1.5-48.","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#6-8.1-8-15","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1b3cff3c3994d202a3f00ce2b12b7f2d130ed72867eecf5ffc73bb1b04bb041d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-8-14","next":"us-in/ic-6-8.1-8-16"},"notice":"GroundRules: Original legal text. Not legal advice."}