What Is an Indiana State Tax Warrant?

Tax warrants deserve serious consideration.

The issuance of a tax warrant is a serious matter. The Indiana Department of Revenue (IDOR) issues tax warrants for delinquent taxes owed. The state requires that Indiana county sheriffs collect these taxes, once a warrant is issued.

Process

Delinquent taxes may be individual income, sales, withholding or corporate liability taxes. The issuing of a warrant constitutes IDOR filing a lien against a taxpayer's property or assets with the corresponding county clerk's office. The taxpayer may then establish a payment plan for satisfying the debt.

Effects

If a taxpayer fails in tax payments after the lien is issued, his wages could be garnished or property could be seized and sold to satisfy the debt.

Rights

IDOR assures that, before issuing a warrant, the taxpayer is first given a late notice. If no payment or protest occurs after 45 days, a "Demand Notice" is issued by IDOR, informing the taxpayer that he must pay or protest within 10 days. The notice also informs of the date that a tax warrant will be issued if compliance is neglected.

References

• Indiana Dept. of Revenue: The Taxpayer Bill of Rights
• Spencer County Government: Indiana State Tax Warrant Information