{"data":{"id":"us-in/ic-6-8.1-8-16","jurisdiction":"us-in","citation":"IC 6-8.1-8-16","heading":"Limit on issuing, imposing, or commencing demand notices, warrants, levies, proceedings, or liens","body":"Sec. 16. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011.\n(b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax or any penalties and interest on a listed tax may be issued, commenced, or conducted against a taxpayer and no lien on the taxpayer's property may be imposed until after the later of the following:\n(1) The expiration of the period in which the taxpayer may appeal the listed tax to the tax court.\n(2) A decision of the tax court concerning the listed tax becomes final, if the taxpayer filed a timely appeal.","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#6-8.1-8-16","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"092fc46933155114178d3f3cda0b3fd614dc6abb6022792923f53300c86fdc0f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-8-15","next":"us-in/ic-6-8.1-8-17"},"notice":"GroundRules: Original legal text. Not legal advice."}