2019 Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration
Chapter 9.5. Set Off of Refunds
6-8.1-9.5-13. Disclosure of information and records; taxpayers; child support obligations

Universal Citation: IN Code § 6-8.1-9.5-13 (2019)
IC 6-8.1-9.5-13 Disclosure of information and records; taxpayers; child support obligations

Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision of law prohibiting disclosure of a taxpayer's records or information, all information exchanged among the department, the claimant agency, a clearinghouse registered under section 3.5 of this chapter, and the debtor necessary to accomplish the purpose of this chapter is lawful.

(b) Whenever the child support bureau of the department of child services seeks to enforce a child support obligation through a setoff against a debtor's tax refund, the department shall make the following information available to that agency and to any other state's Title IV-D agency that is enforcing the child support order against the debtor:

(1) The debtor's Social Security account number (or numbers, if the debtor has more than one (1) number).

(2) The debtor's home address.

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.5; P.L.2-1992, SEC.73; P.L.145-2006, SEC.20; P.L.239-2017, SEC.31.

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