Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of taxpayers who have previously filed a combined return, the entire refund is subject to set off unless there is a timely defense raised by a co-refundee who is not a debtor as defined in this chapter. If a timely defense is raised that the refund is based on a combined application of a debtor and a nondebtor, then set off shall only be effected against the debtor's share of the refund.
As added by Acts 1981, P.L.97, SEC.1.
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