Delete the title and insert the following:
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation and commercial law.
of a taxpayer by sending a notice to the taxpayer's employer. Upon
receipt of a notice under this subdivision, an employer shall
garnish the accrued earnings and wages of the taxpayer in an
amount equal to the full amount that is subject to garnishment
under IC 24-4.5-5. The amount garnished shall be remitted to the
department. The employer is entitled to a fee in an amount equal
to the fee allowed under IC 24-4.5-5-105(5). However, the fee
shall be borne entirely by the taxpayer.
(3) The department may levy upon and sell property and may:
(A) take immediate possession of the property and store it in
a secure place; or
(B) leave the property in the custody of the taxpayer;
until the day of the sale. The department shall provide notice of
the sale in one (1) newspaper, as provided in IC 5-3-1-2. If the
property is left in the custody of the taxpayer, the department may
require the taxpayer to provide a joint and several delivery bond,
in an amount and with a surety acceptable to the department. At
any time before the sale, any owner or part owner of the property
may redeem the property from the judgment by paying the
department the amount of the judgment. The proceeds of the sale
shall be applied first to the collection expenses and second to the
payment of the delinquent taxes and penalties. Any balance
remaining shall be paid to the taxpayer.
(b) A special counsel or collection agency that makes a claim to
a financial institution on behalf of the department under subsection
(a)(1) or on behalf of a county treasurer under IC 6-1.1-23-10(c)(1)
shall submit the following to the financial institution:
(1) Proof of employment or contract with the department
under section 4 of this chapter or county treasurer under
IC 6-1.1-23-1.5.
(2) Subject to subsection (c), a fee of ten dollars ($10) for each
claim.
(3) A notice of levy issued by the department or county
treasurer.
(4) A form approved by the department or county treasurer
containing instructions for remitting funds to the special
counsel or collection agency making the claim.
(5) A stamped, self-addressed envelope for return of the form
submitted under subdivision (4).
(c) A financial institution, special counsel, or collection agency
may not assess or pass along a fee under subsection (b)(2) to:
(1) the department;
(2) the county treasurer;
(3) the taxpayer; or
(4) any other individual or unit of government.".
Renumber all SECTIONS consecutively.
(Reference is to HB 1710 as printed February 2, 2007.)