January 8, 2004, read first time and referred to Committee on Finance.
January 22, 2004, amended, reported favorably _ Do Pass.
January 23, 2004
Second Regular Session 113th General Assembly (2004)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type
, and deletions will appear in
this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type
. Also, the
will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type
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between statutes enacted by the 2003 Regular Session of the General Assembly.
SENATE BILL No. 247
A BILL FOR AN ACT to amend the Indiana Code concerning
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 6-8.1-3-16, AS AMENDED BY P.L.192-2002(ss),
SECTION 141, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2004]: Sec. 16. (a) The department shall
prepare a list of all outstanding tax warrants for listed taxes each
month. The list shall identify each taxpayer liable for a warrant by
name, address, amount of tax, and either Social Security number or
employer identification number. Unless the department renews the
warrant, the department shall exclude from the list a warrant issued
more than ten (10) years before the date of the list. The department
shall certify a copy of the list to the bureau of motor vehicles.
(b) The department shall prescribe and furnish tax release forms for
use by tax collecting officials. A tax collecting official who collects
taxes in satisfaction of an outstanding warrant shall issue to the
taxpayers named on the warrant a tax release stating that the tax has
been paid. The department may also issue a tax release:
(1) to a taxpayer who has made arrangements satisfactory to the
department for the payment of the tax; or
(2) by action of the commissioner under IC 6-8.1-8-2(k).
(c) The department may not issue or renew:
(1) a certificate under IC 6-2.5-8;
(2) a license under IC 6-6-1.1 or IC 6-6-2.5; or
(3) a permit under IC 6-6-4.1;
to a taxpayer whose name appears on the most recent monthly warrant
list, unless that taxpayer pays the tax, makes arrangements satisfactory
to the department for the payment of the tax, or a release is issued
under IC 6-8.1-8-2(k).
(d) The bureau of motor vehicles shall, before issuing the title to a
motor vehicle under IC 9-17, determine whether the purchaser's or
assignee's name is on the most recent monthly warrant list. If the
purchaser's or assignee's name is on the list, the bureau shall enter as
a lien on the title the name of the state as the lienholder unless the
bureau has received notice from the commissioner under
IC 6-8.1-8-2(k). The tax lien on the title:
(1) is subordinate to a perfected security interest (as defined and
perfected in accordance with IC 26-1-9.1); and
(2) shall otherwise be treated in the same manner as other title
(e) The commissioner is the custodian of all titles for which the state
is the sole lienholder under this section. Upon receipt of the title by the
department, the commissioner shall notify the owner of the
department's receipt of the title.
(f) The department shall reimburse the bureau of motor vehicles for
all costs incurred in carrying out this section.
(g) Notwithstanding IC 6-8.1-8, a person who is authorized to
collect taxes, interest, or penalties on behalf of the department under
IC 6-3 or IC 6-3.5 may not, except as provided in subsection (h) or (i),
receive a fee for collecting the taxes, interest, or penalties if:
(1) the taxpayer pays the taxes, interest, or penalties as
consideration for the release of a lien placed under subsection (d)
on a motor vehicle title; or
(2) the taxpayer has been denied a certificate or license under
subsection (c) within sixty (60) days before the date the taxes,
interest, or penalties are collected.
(h) In the case of a sheriff, subsection (g) does not apply if:
(1) the sheriff collects the taxes, interest, or penalties within sixty
(60) days after the date the sheriff receives the tax warrant; or
(2) the sheriff collects the taxes, interest, or penalties through the
sale or redemption, in a court proceeding, of a motor vehicle that
has a lien placed on its title under subsection (d).
(i) In the case of a person other than a sheriff:
(1) subsection (g)(2) does not apply if the person collects the
taxes, interests, or penalties within sixty (60) days after the date
the commissioner employs the person to make the collection; and
(2) subsection (g)(1) does not apply if the person collects the
taxes, interest, or penalties through the sale or redemption, in a
court proceeding, of a motor vehicle that has a lien placed on its
title under subsection (d).
(j) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting
information from disclosure by the department does not apply to
this subsection. From the list prepared under subsection (a), the
department shall compile each month a list of the taxpayers subject
to tax warrants that:
(1) were issued at least twelve (12) months before the date of
the list; and
(2) are for amounts that exceed one thousand dollars ($1,000).
The list compiled under this subsection must identify each taxpayer
liable for a warrant by name, address, and amount of tax. The
department shall publish the list compiled under this subsection on
accessIndiana (as defined in IC 5-21-1-1.5) and make the list
available for public inspection and copying under IC 5-14-3. The
department or an agent, employee, or officer of the department is
immune from liability for the publication of information under this
SECTION 2. IC 34-30-2-16.7 IS ADDED TO THE INDIANA
CODE AS A NEW
SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2004]: Sec. 16.7. IC 6-8.1-3-16(j) (Concerning
the department of state revenue for publishing a list of delinquent