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
Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.
Sec. 1. For purposes of this chapter:
"Claimant agency" means any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court.
"Debtor" means any person or legal entity that is delinquent in paying a debt to a claimant agency that has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy.
"Debt" means any liquidated amount owed and due to a Title IV-D agency of another state, or to any claimant agency which has accrued through contract, subrogation, assignment for purposes of collection, tort, operation of law, or any other legal theory, regardless of whether there is an outstanding judgment for that sum.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.3; P.L.277-2003, SEC.1.
IC 6-8.1-9.5-1 Definitions
Note: This version of section effective 1-1-2018. See also preceding version of this section, effective until 1-1-2018.
Sec. 1. The following definitions apply throughout this chapter:
(1) "Claimant agency" means:
(A) any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court; or
(B) a unit of local government that has an interlocal agreement with a clearinghouse established under section 3.5 of this chapter.
(2) "Debtor" means any person or legal entity that is delinquent in paying a debt to a claimant agency that has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy.
(3) "Debt" means any liquidated amount owed and due to a Title IV-D agency of another state, or to any claimant agency which has accrued through contract, subrogation, assignment for purposes of collection, tort, operation of law, or any other legal theory, regardless of whether there is an outstanding judgment for that sum.
(4) "Unit of local government" means a county, city, town, township, and any other political subdivision, commission, or agency created under Indiana law. The term includes a school corporation under IC 20.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.3; P.L.277-2003, SEC.1; P.L.239-2017, SEC.24.
