Sec. 1. As used in this chapter, "debt" means a delinquent state tax or nontax debt certified by the treasurer of state or a federal nontax debt certified by a federal official. The term includes, but is not limited to, fines, fees, penalties, and other nontax assessments imposed by or payable to the state or federal government that are finally determined to be due and owing.
As added by P.L.293-2013(ts), SEC.33.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 9.7. Treasury Offset Program
6-8.1-9.7-2. "Federal Official"
6-8.1-9.7-3. "Offset Agreement"
6-8.1-9.7-7. Authorization to Enter Into an Offset Agreement
6-8.1-9.7-8. Powers of a Federal Official Under an Offset Agreement
6-8.1-9.7-9. Duties and Powers of the Office of Management and Budget Under an Offset Agreement
6-8.1-9.7-10. Authorization to Establish a Reasonable Administrative Fee