Sec. 2. If a debtor owes a claimant agency a certified delinquent debt that agency is entitled to have the department set off the tax refund against the delinquent debt.
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