Sec. 13. An assessment for the tax due under this chapter is considered a jeopardy assessment. The department shall demand immediate payment and take action to collect the tax due as provided by IC 6-8.1-5-3.
Ind. Code § 6-7-3-13
Jeopardy assessment; duties of department
Applied in 5 court decisions — leading case Adams v. State (2002)
Most recently applied in Garwood v. Indiana Department of State Revenue (December 2010)
As added by P.L.50-1992, SEC.1.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.