5-3(1).(b) As used in this section, 'unclaimed property' means property presumed abandoned under IC 32-34-1.5.(c) If an apparent owner of unclaimed property is subject to a tax warrant issued under IC 6-8.1-8-2, the department may levy on the unclaimed property by filing a claim with the attorney general in accordance with the procedures described in IC 32-34-1.5-48.As added by P.L.111-2006, SEC.9. Amended by P.L.141-2021, SEC.6.
Indiana Legal Code