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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 9.7. Treasury Offset Program
6-8.1-9.7-2. "Federal official"
Universal Citation: IN Code § 6-8.1-9.7-2 (2018)
IC 6-8.1-9.7-2 "Federal official"
Sec. 2. As used in this chapter, "federal official" means a unit or official of the federal government that:
(1) is charged with the collection of nontax liabilities payable to the federal government; and
(2) has the authority to make offsets under an offset agreement.
As added by P.L.293-2013(ts), SEC.33.
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