{"data":{"id":"us-in/ic-6-8.1-8-9","jurisdiction":"us-in","citation":"IC 6-8.1-8-9","heading":"Levy release or tax warrant surrender; grounds","body":"Sec. 9. (a) This section does not apply to a jeopardy tax warrant issued under IC 6-8.1-5-3.\n(b) The department shall release a levy on property or request the sheriff to surrender a tax warrant to the department if:\n(1) the expense of the sale process exceeds the liability for which the levy is made;\n(2) the proceeds of the sale would not reduce the tax liability by the lesser of:\n(A) ten percent (10%) of the liability; or\n(B) one thousand dollars ($1,000); or\n(3) the advocate, appointed under IC 6-8.1-11-3, orders:\n(A) the release of the levy; or\n(B) the return of the tax warrant by the sheriff;\nupon submitting a written finding to the commissioner that the levy threatens the health or welfare of the taxpayer or the taxpayer's spouse, family, or dependents.","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#6-8.1-8-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"94989c215a34adeda1503a4f8740b2f64f33217d48d4d378fd10fadfafd11dcc","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-8-8.7","next":"us-in/ic-6-8.1-8-10"},"notice":"GroundRules: Original legal text. Not legal advice."}