Bank charges incurred through erroneous levy; reimbursement
Ind. Code § 6-8.1-8-10
in effectSec. 10. (a) As used in this section, "bank charges" includes:
(1) a financial institution's customary charge for complying with an instruction in a levy; and
(2) reasonable charges for overdrafts that are a direct consequence of the erroneous levy;
that are paid by the taxpayer and not waived or reimbursed by the financial institution.
(b) A taxpayer may file a claim for reimbursement with the department for bank charges incurred by the taxpayer as a result of an erroneous levy under this chapter.
As added by P.L.332-1989(ss), SEC.32.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026