Section 6-8.1-8-10 - Bank charges incurred through erroneous levy; reimbursement(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.