Sec. 1. The following definitions apply throughout this chapter:
(1) "Claimant agency" means:
(A) any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court; or
(B) a political subdivision that has an agreement with a clearinghouse established under section 3.5 of this chapter.
(2) "Clearinghouse" refers to a clearinghouse registered with the department under section 3.5(c) of this chapter.
(3) "Debtor" means any person or legal entity that is delinquent in paying a debt to a claimant agency that has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy.
(4) "Debt" means any liquidated amount owed and due to a Title IV-D agency of another state, or to any claimant agency which has accrued through contract, subrogation, assignment for purposes of collection, tort, operation of law, or any other legal theory, regardless of whether there is an outstanding judgment for that sum.
(5) "Investment pool" has the meaning set forth in IC 5-13-9-11.
(6) "Political subdivision" has the meaning set forth in IC 36-1-2-13.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.3; P.L.277-2003, SEC.1; P.L.239-2017, SEC.24; P.L.117-2018, SEC.5.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 9.5. Set Off of Refunds
6-8.1-9.5-2. Debt Owed to Claimant Agency; Agency's Entitlement to Debtor's Refund
6-8.1-9.5-3. Application for Set Off
6-8.1-9.5-4. Determination of Entitlement to Refund; Notification of Claimant Agency
6-8.1-9.5-5. Notice by Claimant Agency of Intent to Have Refund Set Off
6-8.1-9.5-6. Contest of Agency's Claim; Notice
6-8.1-9.5-7. Hearing on Contest of Agency's Claim
6-8.1-9.5-8. Certification of Debt; Payment to Agency
6-8.1-9.5-9. Notice to Debtor of Action Taken; Accounting
6-8.1-9.5-11. Combined Returns
6-8.1-9.5-12. Order of Priority in Multiple Claims to Refunds
6-8.1-9.5-13. Disclosure of Information and Records; Taxpayers; Child Support Obligations