Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 9.5. Set Off of Refunds

6-8.1-9.5-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...

6-8.1-9.5-2. Debt Owed to Claimant Agency; Agency's Entitlement to Debtor's Refund - Sec. 2. If a debtor owes a claimant agency a...

6-8.1-9.5-3. Application for Set Off - Sec. 3. (a) To obtain a set off by the...

6-8.1-9.5-3.5. Clearinghouse for Claimant Agencies That Are Political Subdivisions; Purposes; Registration; Agreement - Sec. 3.5. (a) As used in this section, "claimant agency"...

6-8.1-9.5-3.7. Repealed - As added by P.L.239-2017, SEC.27. Repealed by P.L.117-2018, SEC.8.

6-8.1-9.5-4. Determination of Entitlement to Refund; Notification of Claimant Agency - Sec. 4. After the department receives an application for a...

6-8.1-9.5-5. Notice by Claimant Agency of Intent to Have Refund Set Off - Sec. 5. (a) After a claimant agency receives notice that...

6-8.1-9.5-6. Contest of Agency's Claim; Notice - Sec. 6. A debtor who receives written notice pursuant to...

6-8.1-9.5-7. Hearing on Contest of Agency's Claim - Sec. 7. (a) This subsection applies to a claimant agency...

6-8.1-9.5-8. Certification of Debt; Payment to Agency - Sec. 8. After a final determination of the validity of...

6-8.1-9.5-9. Notice to Debtor of Action Taken; Accounting - Sec. 9. If the department sets off a debtor's tax...

6-8.1-9.5-10. Collection Fees - Sec. 10. (a) The department of state revenue may charge...

6-8.1-9.5-11. Combined Returns - Sec. 11. If set off is sought pursuant to the...

6-8.1-9.5-12. Order of Priority in Multiple Claims to Refunds - Sec. 12. Priority in multiple claims to refunds allowed to...

6-8.1-9.5-13. Disclosure of Information and Records; Taxpayers; Child Support Obligations - Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision...