{"data":{"id":"us-in/ic-6-8.1-8-17","jurisdiction":"us-in","citation":"IC 6-8.1-8-17","heading":"Tax warrant issued to a taxpayer who has not filed a return","body":"Sec. 17. (a) This section applies when the department issues a tax warrant to a taxpayer who has not filed a tax return with respect to the reporting period for which the taxpayer's unpaid tax liability has accrued.\n(b) A taxpayer described in subsection (a) is not entitled to a demand notice under section 2(a) of this chapter that would negate the tax warrant if the taxpayer:\n(1) files a tax return subsequent to the issuance of the tax warrant; and\n(2) fails to remit the amount of the tax liability identified on an applicable tax return.","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#6-8.1-8-17","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fc3fb203443597f922d6dbe5e47c42c25c693c962f9b0f9ba9f22af59836b9d3","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-8-16","next":"us-in/ic-6-8.1-8-18"},"notice":"GroundRules: Original legal text. Not legal advice."}