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Collection Stages

If you receive mail from the Indiana Department of Revenue (DOR), read it carefully as soon as possible. Every letter, notice, and bill from DOR contains useful information about why you received it and what you need to do.

Common reasons you may receive a notice or letter from DOR:

  • Unpaid balance due
  • Failure to file a return
  • Refund adjustment
  • Questions about your return or additional information/documents

Common letters you may receive from DOR

Notice of Proposed Assessment (NOPA)

You will receive this letter if you filed your Indiana tax return but did not pay the taxes due by the April 15 deadline. You now owe the amount that was originally due, plus any penalties and interest that may apply.

A specific timeframe to take action will be listed on the letter before we contact you again.

More information on what to do if you receive this letter can be found using this guide.

If you do not take any action, DOR will demand payment.

Demand for Payment

This bill is sent when there has been no payment received or action taken after receiving the NOPA. You now owe the amount that was originally due, plus any penalties and interest that may apply.

This stage of the collection process allows only 20 days to respond. If your bill is not paid, you will be added to a collections process contracted by the Sheriff’s office or DOR’s collection partner, United Collection Bureau.

More information on what to do if you receive this letter can be found using this guide.

If you do not take any action, DOR will issue a tax warrant for immediate collection action.

Tax Warrant for Collection of Tax

If your account reaches the tax warrant stage, you must pay the total amount due or accept the expense and consequences of the warrant.  

Although this is not a warrant for your arrest, the information will appear on a credit report or title search and becomes a lien on your property across the state.

The collection of tax can be undertaken by a:

Check a Lien Balance

A customer (business or individual) who has outstanding liabilities that have been filed as a lien in the county clerk’s office will have DOR tax liens placed on any and all vehicle titles that are titled in their name and/or Social Security number or Federal Employer Identification number.

For more information regarding a state tax lien on a vehicle title, you may contact the Compliance Check Unit at 317-232-5977.

Special Circumstances

DOR understands there may be special circumstances when a lien should be released. If you believe you meet the criteria for one of the following situations, you can provide the information and documentation listed below to DOR’s Titles and Clearances division for assistance. Email information to CollClearance@dor.in.gov or fax it to 317-615-2736. For additional questions, call 317-232-5977.

  • Salvage Situations

    What you’ll need to provide

    • Insurance and/or salvage company letter on letterhead stating the vehicle is no longer operable and is being salvaged, and must include information regarding a settlement, claim and where the money is being distributed.
    • VIN# from vehicle
  • Deceased Customer with a Lien

    What you’ll need to provide:

    • Notarized affidavit of heirship & Letter of Circumstance
    • VIN# from vehicle
    • Warrant information from public record
    • Copy of the Death Certificate for original owner
    • Copy of documentation showing the approximate value of the vehicle and a recent picture of the vehicle (example: Kelly Blue Book value)
    • Copy of state issued picture identification for individual making the request (copy of driver’s license)
  • Privately Purchased Vehicle, Lien Discovered Post-purchase

    What you’ll need to provide:

    • Copy of dated sales receipt showing purchase price
    • Notarized affidavit of purchase circumstance (where did you purchase the vehicle: from family or friend, classified ad, used car lot, sign on street, etc.).
    • VIN# from vehicle
    • Warrant information from public records
    • Copy of documentation showing the approximate value of the vehicle and a recent picture of the vehicle (example: Kelly Blue Book value)
    • Copy of state issued picture identification for individual making the request (copy of driver’s license)