2017 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 9.5. Set Off of Refunds
6-8.1-9.5-3.5. Clearinghouse for claimant agencies that are a local unit of government; establishment; purposes; registration; interlocal agreement
Effective 1-1-2018.
Sec. 3.5. (a) As used in this section, "claimant agency" refers only to a claimant agency described in section 1(1)(B) of this chapter.
(b) The department may enter into a contract with a nonprofit entity organized in Indiana that represents units of local government exclusively in Indiana to establish a clearinghouse for the following purposes:
(1) To compile and consolidate debts of claimant agencies in a format that is consistent with the department's requirements for the set off of tax refunds under this chapter.
(2) To act as an intermediary on behalf of a claimant agency with respect to the department for purposes of this chapter.
(3) To submit an application for the set off of tax refunds with the department on behalf of a claimant agency under section 3(a)(2) of this chapter.
(4) To provide any other assistance to a claimant agency or the department that the department considers appropriate. Assistance under this subdivision may include authorization for the clearinghouse to establish and maintain a toll free telephone number that enables a debtor to make inquiries concerning a tax refund set off under this chapter.
(c) A clearinghouse established under subsection (b) must register with the department. Only one (1) clearinghouse may be registered to represent units of local government at any given time.
(d) A unit of local government may enter into an interlocal agreement under IC 36-1-7 with a clearinghouse established under subsection (b) to carry out activities on behalf of the unit of local government as authorized in a contract under subsection (b).
(e) The department may adopt rules under IC 4-22-2 that set forth the procedures and format requirements that must be included in an interlocal agreement entered into under subsection (d).
As added by P.L.239-2017, SEC.26.