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Indiana Code — Title 6 (Taxation)

IC 6-8.1-9.5-1

Definitions

Official textiga.in.govlast amended

Sec. 1. The following definitions apply throughout this chapter:

# (1)

"Claimant agency" means:

# (A)

any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court; or

# (B)

a political subdivision that has an agreement with a clearinghouse established under section 3.5 of this chapter.

# (2)

"Clearinghouse" refers to a clearinghouse registered with the department under section 3.5(c) of this chapter.

# (3)

"Debtor" means any person or legal entity that is delinquent in paying a debt to a claimant agency that has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy.

# (4)

"Debt" means any liquidated amount owed and due to a Title IV-D agency of another state, or to any claimant agency which has accrued through contract, subrogation, assignment for purposes of collection, tort, operation of law, or any other legal theory, regardless of whether there is an outstanding judgment for that sum.

# (5)

"Investment pool" has the meaning set forth in IC 5-13-9-11.

# (6)

"Political subdivision" has the meaning set forth in IC 36-1-2-13.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.3; P.L.277-2003,
SEC.1; P.L.239-2017, SEC.24; P.L.117-2018, SEC.5.

Amendment history

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.3; P.L.277-2003, SEC.1; P.L.239-2017, SEC.24; P.L.117-2018, SEC.5.

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Nearby sections (25 sections)
  1. 6-8.1-8-15 · Levying against unclaimed property
  2. 6-8.1-8-16 · Limit on issuing, imposing, or commencing demand notices,
  3. 6-8.1-8-17 · Tax warrant issued to a taxpayer who has not filed a return
  4. 6-8.1-9-1 · Filing of claim; time limitation; considerations and…
  5. 6-8.1-9-1.2 · Filing fee refund
  6. 6-8.1-9-1.3 · Tax refunds; allocation among funds
  7. 6-8.1-9-1.5 · Tax refunds; authority for the department to issue…
  8. 6-8.1-9-2 · Excess tax payments; procedure for credit or refund; pass
  9. 6-8.1-9-3 · Gasoline, special fuel, and vehicle excise taxes;…
  10. 6-8.1-9-4 · Taxpayer election to contribute all or part of the…
  11. 6-8.1-9-7 · Class actions; requisites; time limits
  12. 6-8.1-9-14 · Repealed
  13. 6-8.1-9.5-1 · Definitions
  14. 6-8.1-9.5-2 · Debt owed to claimant agency; agency's entitlement to…
  15. 6-8.1-9.5-3 · Application for set off
  16. 6-8.1-9.5-3.5 · Clearinghouse for claimant agencies that are political
  17. 6-8.1-9.5-3.7 · Repealed
  18. 6-8.1-9.5-4 · Determination of entitlement to refund; notification of
  19. 6-8.1-9.5-5 · Notice by claimant agency of intent to have refund set off
  20. 6-8.1-9.5-6 · Contest of agency's claim; notice
  21. 6-8.1-9.5-7 · Hearing on contest of agency's claim
  22. 6-8.1-9.5-8 · Certification of debt; payment to agency
  23. 6-8.1-9.5-9 · Notice to debtor of action taken; accounting
  24. 6-8.1-9.5-10 · Collection fees
  25. 6-8.1-9.5-11 · Combined returns
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