Sec. 1.5. (a) The department may issue a refund or credit without a taxpayer filing a refund claim in the event of:
(1) an error by the department;
(2) an error determined by the department; or
(3) a taxpayer's overpayment determined by the department under an audit or investigation.
(b) The department shall prescribe rules or guidelines to govern the circumstances under which the department may issue a refund or credit under this section.
(c) The department may not issue a refund or credit under this section if the period for filing a refund claim under this article has expired before the issuance of the refund or credit.
(d) Nothing in this section shall constitute a requirement that the department issue a refund or credit for an overpayment.
As added by P.L.212-2018(ss), SEC.28.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
6-8.1-9-1. Filing of Claim; Time Limitation; Considerations and Hearing; Decision; Appeal
6-8.1-9-1.2. Filing Fee Refund
6-8.1-9-1.3. Tax Refunds; Allocation Among Funds
6-8.1-9-2. Excess Tax Payments; Procedure for Credit or Refund; Pass Through Entities
6-8.1-9-3. Gasoline, Special Fuel, and Vehicle Excise Taxes; Inapplicability
6-8.1-9-4. Taxpayer Election to Contribute All or Part of the Taxpayer's Refund