Indiana Code — Title 6 (Taxation)
IC 6-8.1-9-1.5
Tax refunds; authority for the department to issue without a
taxpayer filing a refund claim in certain circumstances
Sec. 1.5. (a) The department may issue a refund or credit without a taxpayer filing a refund claim in the event of:
# (1)
an error by the department;
# (2)
an error determined by the department; or
# (3)
a taxpayer's overpayment determined by the department under an audit or investigation.
(b) The department shall prescribe rules or guidelines to govern the circumstances under which the department may issue a refund or credit under this section.
(c) The department may not issue a refund or credit under this section if the period for filing a refund claim under this article has expired before the issuance of the refund or credit.
(d) Nothing in this section shall constitute a requirement that the department issue a refund or credit for an overpayment.
As added by P.L.212-2018(ss), SEC.28.
Amendment history
As added by P.L.212-2018(ss), SEC.28.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-8-9 · Levy release or tax warrant surrender; grounds
- 6-8.1-8-10 · Bank charges incurred through erroneous levy;
- 6-8.1-8-11 · Filing claim for reimbursement
- 6-8.1-8-12 · Claim approval
- 6-8.1-8-13 · Response to claim; denial; notice
- 6-8.1-8-14 · Determination of uncollectible liability; effect on lien
- 6-8.1-8-15 · Levying against unclaimed property
- 6-8.1-8-16 · Limit on issuing, imposing, or commencing demand notices,
- 6-8.1-8-17 · Tax warrant issued to a taxpayer who has not filed a return
- 6-8.1-9-1 · Filing of claim; time limitation; considerations and…
- 6-8.1-9-1.2 · Filing fee refund
- 6-8.1-9-1.3 · Tax refunds; allocation among funds
- 6-8.1-9-1.5 · Tax refunds; authority for the department to issue…
- 6-8.1-9-2 · Excess tax payments; procedure for credit or refund; pass
- 6-8.1-9-3 · Gasoline, special fuel, and vehicle excise taxes;…
- 6-8.1-9-4 · Taxpayer election to contribute all or part of the…
- 6-8.1-9-7 · Class actions; requisites; time limits
- 6-8.1-9-14 · Repealed
- 6-8.1-9.5-1 · Definitions
- 6-8.1-9.5-2 · Debt owed to claimant agency; agency's entitlement to…
- 6-8.1-9.5-3 · Application for set off
- 6-8.1-9.5-3.5 · Clearinghouse for claimant agencies that are political
- 6-8.1-9.5-3.7 · Repealed
- 6-8.1-9.5-4 · Determination of entitlement to refund; notification of
- 6-8.1-9.5-5 · Notice by claimant agency of intent to have refund set off