Indiana Code — Title 6 (Taxation)
IC 6-3.6-9-6
Reduction of certified amount to offset overpayment
Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027.
Sec. 6. The budget agency shall certify an amount less than the amount determined under section 5(a) of this chapter if the budget agency determines that the reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribution. The budget agency may reduce the amount of the certified distribution over several calendar years so that any overpayments are offset over several years rather than in one (1) lump sum.
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.159.
Amendment history
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.159.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-8-4 · Reciprocity agreements for exemption from tax; local
- 6-3.6-8-5 · Adjusted gross income tax provisions; applicability;…
- 6-3.6-8-6 · Credit; taxes imposed by a governmental entity outside
- 6-3.6-8-7 · Perry County; adjusted gross income earned in an adjacent
- 6-3.6-8-8 · Repealed
- 6-3.6-9-1 · Budget agency accounting for each county; undistributed
- 6-3.6-9-1.1 · "State and local income tax holding account"
- 6-3.6-9-2 · Repealed
- 6-3.6-9-3 · Repealed
- 6-3.6-9-4 · Distribution of revenue to a county; amount
- 6-3.6-9-4.1 · Adjustments
- 6-3.6-9-5 · Certified distribution; estimate of certified amount;…
- 6-3.6-9-6 · Reduction of certified amount to offset overpayment
- 6-3.6-9-7 · Adjustment of certified distribution; clerical or…
- 6-3.6-9-8 · Adjustment of certified distribution; tax; tax rate
- 6-3.6-9-8.5 · Transfer to state for department of state revenue's…
- 6-3.6-9-9 · Summary of calculations used to determine certified
- 6-3.6-9-10 · Certification of additional information; part of the…
- 6-3.6-9-11 · Deadline for summary of calculations; certification of
- 6-3.6-9-12 · Trust account; monthly distributions
- 6-3.6-9-13 · Trust account; manner of distributions; warrants
- 6-3.6-9-14 · Trust account; report of account balance
- 6-3.6-9-15 · Trust account; excess balance; supplemental distribution;
- 6-3.6-9-16 · Allocation and distribution of a county's monthly payment…
- 6-3.6-9-17 · Special distribution; permitted expenditures