Sec. 10. (a) The department of state revenue may charge a debtor a fee of fifteen percent (15%) of any debts collected under this chapter as a collection fee for the department's services, not including any local collection assistance fees charged under subsection (b).
(b) This subsection applies to a debt collected for a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. A local collection assistance fee not to exceed twenty dollars ($20) shall be imposed on each debt submitted by the claimant agency and collected through a set off under this chapter. The board of the nonprofit organization that operates the clearinghouse registered under section 3.5 of this chapter shall determine the amount of the fee by resolution. Notwithstanding any law concerning delinquent accounts, charges, fees, loans, taxes, or other indebtedness, the local collection assistance fee shall be added to the amount due the claimant agency when the collection is made, not including any fee charged by the department of state revenue under subsection (a). A fee collected under this subsection shall be distributed by the department to:
(1) the nonprofit entity with which the department has entered into a contract under section 3.5(b) of this chapter; or
(2) at the direction of the nonprofit entity, the nonprofit entity's account held by the investment pool.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.4; P.L.103-2007, SEC.4; P.L.239-2017, SEC.29; P.L.117-2018, SEC.13.
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