IC 6-8.1-8-2.1 — Tax warrants filed using designated electronic interface; sheriff's jurisdiction

Bills adding this section

• SB 2432026Signed into laweffective July 1, 2026

  Various tax matters.

Section text

Sec. 2.1. (a) A warrant filed by the department under section 2 of this chapter must be filed using the department's designated direct electronic interface. (b) For purposes of section 3 of this chapter, the jurisdiction of the sheriff of the county in which a warrant is filed is limited to the taxpayer's choses in action and real and tangible personal property located in that county.

As added by P.L.128-2026, SEC.76.

Source: official publisher (2026 edition)