§ 6-8-1-8-16

(b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax or any penalties and interest on a listed tax may be issued, commenced, or conducted against a taxpayer and no lien on the taxpayer's property may be imposed until after the later of the following:(1) The expiration of the period in which the taxpayer may appeal the listed tax to the tax court.(2) A decision of the tax court concerning the listed tax becomes final, if the taxpayer filed a timely appeal.As added by P.L.172-2011, SEC.88.