2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 9.5. Set Off of Refunds
6-8.1-9.5-12. Multiple claims; priority
Note: This version of section effective until 7-1-2018. See also following version of this section, effective 7-1-2018.
Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the following order:
(1) Department of state revenue.
(2) Child support bureau.
(3) Department of workforce development.
(4) Family and social services administration for claims concerning the Temporary Assistance for Needy Families (TANF) program.
(5) Family and social services administration for claims concerning the federal Supplemental Nutrition Assistance Program (SNAP).
(6) Family and social services administration for claims concerning the Child Care and Development Fund (CCDF).
(7) Approved postsecondary educational institutions (as defined in IC 21-7-13-6).
(8) Office of judicial administration for claims concerning the judicial technology and automation project fund.
(9) A claimant agency described in section 1(1)(A) of this chapter:
(A) that is not listed in subdivisions (1) through (8); and
(B) that enters into a formal agreement with the department under IC 6-8.1-9-14(d) after December 31, 2017.
The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency entered into a formal agreement with the department.
(10) United States Internal Revenue Service.
(11) A claimant agency described in section 1(1)(A) of this chapter that is not identified in the order priority under subdivisions (1) through (9). The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency has filed a written notice with the department of its intention to effect collection through a set off under this chapter.
(12) A claimant agency described in section 1(1)(B) of this chapter. The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that the clearinghouse representing the claimant agency files an application on behalf of the claimant agency to effect collection through a set off under this chapter.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.30; P.L.86-2018, SEC.82.
IC 6-8.1-9.5-12 Order of priority in multiple claims to refunds
Note: This version of section effective 7-1-2018. See also preceding version of this section, effective until 7-1-2018.
Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the following order:
(1) Department of state revenue.
(2) Child support bureau.
(3) Department of workforce development.
(4) Family and social services administration for claims concerning the Temporary Assistance for Needy Families (TANF) program.
(5) Family and social services administration for claims concerning the federal Supplemental Nutrition Assistance Program (SNAP).
(6) Family and social services administration for claims concerning the Child Care and Development Fund (CCDF).
(7) Approved postsecondary educational institutions (as defined in IC 21-7-13-6).
(8) Office of judicial administration for claims concerning the court technology fund.
(9) A claimant agency described in section 1(1)(A) of this chapter:
(A) that is not listed in subdivisions (1) through (8); and
(B) that enters into a formal agreement with the department after December 31, 2017.
The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency entered into a formal agreement with the department.
(10) United States Internal Revenue Service.
(11) A claimant agency described in section 1(1)(A) of this chapter that is not identified in the order priority under subdivisions (1) through (9). The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency has filed a written notice with the department of its intention to effect collection through a set off under this chapter.
(12) A claimant agency described in section 1(1)(B) of this chapter. The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that the clearinghouse representing the claimant agency files an application on behalf of the claimant agency to effect collection through a set off under this chapter.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.30; P.L.86-2018, SEC.82; P.L.146-2018, SEC.22; P.L.161-2018, SEC.16.
