2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 9.5. Set Off of Refunds
6-8.1-9.5-6. Contest of agency's claim; notice
Note: This version of section effective until 7-1-2018. See also following version of this section, effective 7-1-2018.
Sec. 6. A debtor who receives written notice pursuant to section 5 of this chapter is entitled to contest the claimant agency's right to the debt and set off at a hearing only if the debtor within thirty (30) days of the debtor's receipt of notice mails to the claimant agency written notice that the debtor intends to contest the claimant agency's right to the debt.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.10.
IC 6-8.1-9.5-6 Contest of agency's claim; notice
Note: This version of section effective 7-1-2018. See also preceding version of this section, effective until 7-1-2018.
Sec. 6. A debtor who receives written notice pursuant to section 5 of this chapter is entitled to contest the claimant agency's right to the debt and set off at a hearing only if the debtor, not later than thirty (30) days after the date the written notice was mailed to the debtor, mails to the claimant agency written notice that the debtor intends to contest the claimant agency's right to the debt.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.10; P.L.150-2018, SEC.4.
