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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 9.5. Set Off of Refunds
- 6-8.1-9.5-1. Definitions
- 6-8.1-9.5-2. Debt owed to claimant agency; agency's entitlement to debtor's refund
- 6-8.1-9.5-3. Application by agency
- 6-8.1-9.5-3.5. Clearinghouse for claimant agencies that are a local unit of government; establishment; purposes; registration; interlocal agreement
- 6-8.1-9.5-3.7. Local unit claimant agencies; notice to debtor; right to protest; hearing; action to stay submission of debt; failure to comply with requirements
- 6-8.1-9.5-4. Determination of entitlement to refund; notification of claimant agency
- 6-8.1-9.5-5. Notice by claimant agency of intent to have refund set off
- 6-8.1-9.5-6. Contest of agency's claim; notice
- 6-8.1-9.5-7. Hearing on contested claim
- 6-8.1-9.5-8. Certification of debt; payment to agency
- 6-8.1-9.5-9. Notice to debtor of action taken; accounting
- 6-8.1-9.5-10. Collection fee
- 6-8.1-9.5-11. Combined returns
- 6-8.1-9.5-12. Multiple claims; priority
- 6-8.1-9.5-13. Disclosure of information and records; taxpayers; child support obligations
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