Sec. 3. (a) To obtain a set off by the department, a claimant agency described in section 1(1)(A) of this chapter must file an application for the set off with the department before November 30 of the year preceding the calendar year in which a tax refund is payable by the department.
(b) To obtain a set off by the department, a claimant agency described in section 1(1)(B) of this chapter must direct the clearinghouse with which the claimant agency has an agreement to file an application for the set off on behalf of the claimant agency before a date determined by the department and published on the department's Internet web site.
(c) The department shall prescribe the form of and the contents of the application.
(d) An application filed under this section is effective only for the purpose of set off of tax refunds that are payable for the calendar year for which an application is filed.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.25; P.L.117-2018, SEC.6.
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