2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 9.7. Treasury Offset Program
6-8.1-9.7-10. Authorization to establish a reasonable administrative fee
Sec. 10. (a) The office of management and budget may, by rule, establish a reasonable administrative fee to be charged to a person for the provision of the state offset of a federal debt or the federal offset of a state debt.
(b) A fee authorized by this section is a separate debt and may be withheld from any refund, reimbursement, or other money held for the person.
(c) The office of management and budget may charge the person who is the subject of the state offset of a federal debt or the federal offset of a state debt the fee authorized by this section.
(d) Any fees collected under this section may be retained by the office of management and budget and used for the costs of the intercept program, including reporting, and for costs associated with other revenue generation and cost savings initiatives as determined by the office of management and budget.
As added by P.L.293-2013(ts), SEC.33.
