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2019 Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration
Chapter 9.5. Set Off of Refunds
6-8.1-9.5-8. Certification of debt; payment to agency
Universal Citation: IN Code § 6-8.1-9.5-8 (2019)
IC 6-8.1-9.5-8 Certification of debt; payment to agency
Sec. 8. After a final determination of the validity of a debt due a claimant agency pursuant to sections 6 and 7 of this chapter, the claimant agency shall certify to the department the amount owed by the debtor to the claimant agency that is subject to set off. Upon receipt of certification of a debt, the department shall set off the appropriate amount and pay it to:
(1) the appropriate claimant agency; or
(2) the clearinghouse for deposit in the clearinghouse's account in the investment pool established under IC 5-13-9-11(e).
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.12.
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