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. Application by agency
Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.
Sec. 3. (a) To obtain a set off by the department, a claimant agency must file an application for the set off with the department before November 30 of the year preceding the calendar year in which a tax refund is payable by the department. The department shall prescribe the form of and the contents of the application.
(b) An application filed pursuant to this section is effective only for the purpose of set off of tax refunds that are payable in the calendar year that succeeds the calendar year in which an application is filed.
As added by Acts 1981, P.L.97, SEC.1.
IC 6-8.1-9.5-3 Application by claimant agency
Note: This version of section effective 1-1-2018. See also preceding version of this section, effective until 1-1-2018.
Sec. 3. (a) To obtain a set off by the department, a claimant agency must:
(1) in the case of a claimant agency described in section 1(1)(A) of this chapter, file an application for the set off; or
(2) in the case of a claimant agency described in section 1(1)(B) of this chapter, direct the clearinghouse with which the claimant agency has an interlocal agreement under section 3.5(d) of this chapter to file an application for the set off on behalf of the claimant agency;
with the department before November 30 of the year preceding the calendar year in which a tax refund is payable by the department. The department shall prescribe the form of and the contents of the application.
(b) An application filed pursuant to this section is effective only for the purpose of set off of tax refunds that are payable in the calendar year that succeeds the calendar year in which an application is filed.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.25.
