Sec. 10. If the department of state revenue issues a determination, ruling, or finding to the commission or any lottery winner declaring that the voluntary assignment of a prize will reduce the state income tax due on the prize, the department of state revenue shall file the determination, ruling, or finding with the lottery commission, the attorney general's office, and the office of judicial administration. A court may not issue an order authorizing a voluntary assignment of a prize after the date the determination, ruling, or finding is filed.
As added by P.L.198-2014, SEC.6. Amended by P.L.161-2018, SEC.114.
Structure Indiana Code
Title 34. Civil Law and Procedure
Article 28. Special Proceedings: Miscellaneous Civil Proceedings and Remedies
Chapter 9.2. Assignment of Lottery Prizes
34-28-9.2-1. Petitions to Approve Prize Payments
34-28-9.2-2. Petitioners With Child Support Obligations
34-28-9.2-3. Court Orders Approving Prize Payment Assignments
34-28-9.2-4. Service of Petitions
34-28-9.2-5. Notification of Hearings
34-28-9.2-6. Response to Petitions
34-28-9.2-7. Copies of Court Orders Approving a Prize Payment Assignment
34-28-9.2-8. Required Information for Prize Payments
34-28-9.2-9. Declarations That the Voluntary Assignment of a Prize Affects Federal Income Tax
34-28-9.2-10. Declarations That the Voluntary Assignment of a Prize Affects State Income Tax