2019 Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration
Chapter 9.5. Set Off of Refunds
6-8.1-9.5-7. Hearing on contest of agency's claim
Sec. 7. (a) This subsection applies to a claimant agency described in section 1(1)(A) of this chapter. If a claimant agency receives written notice that a debtor intends to contest its claim to a debt and set off, the claimant agency shall hold a hearing under IC 4-21.5-3.
(b) This subsection applies to a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. If a claimant agency receives written notice that a debtor intends to contest the claim to a debt and set off following the notice provided under section 5 of this chapter, the claimant agency shall send written notice of and hold a hearing as provided in subsection (c).
(c) A notice issued by a political subdivision under subsection (b) must state substantially the following:
(1) The political subdivision's basis for the claim to the debt and set off.
(2) The date on which the political subdivision submitted the debt owed by the debtor for a tax refund set off under this chapter.
(3) The date, time, and place at which the political subdivision will conduct the hearing.
(4) The procedures under which the hearing will be conducted.
(5) A statement that in addition to the amount of the debt owed by the debtor, the total amount of the set off of the debtor's tax refund may include the following fees for processing the set off of the debtor's tax refund, as applicable:
(A) The collection fee described in section 10(a) of this chapter.
(B) One (1) or more local collection assistance fees described in section 10(b) of this chapter.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.7-1987, SEC.7; P.L.239-2017, SEC.28; P.L.117-2018, SEC.11.
