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Indiana Code — Title 6 (Taxation)

IC 6-8.1-9.5-10

Collection fees

Official textiga.in.govlast amended

Sec. 10. (a) The department of state revenue may charge a debtor a fee of ten percent (10%) of any debts collected under this chapter as a collection fee for the department's

services, not including any local collection assistance fees charged under subsection (b).

(b) This subsection applies to a debt collected for a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. A local collection assistance fee not to exceed twenty-five dollars ($25) shall be imposed on each debt submitted by the claimant agency and collected through a set off under this chapter. The board of the nonprofit organization that operates the clearinghouse registered under section 3.5 of this chapter shall determine the amount of the fee by resolution. Notwithstanding any law concerning delinquent accounts, charges, fees, loans, taxes, or other indebtedness, the local collection assistance fee shall be added to the amount due the claimant agency when the collection is made, not including any fee charged by the department of state revenue under subsection (a).
A fee collected under this subsection shall be distributed by the department to:

# (1)

the nonprofit entity with which the department has entered into a contract under section 3.5(b) of this chapter; or

# (2)

at the direction of the nonprofit entity, the nonprofit entity's account held by the investment pool.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.4; P.L.103-2007, SEC.4; P.L.239-2017, SEC.29; P.L.117-2018, SEC.13; P.L.236-2023, SEC.92;
P.L.230-2025, SEC.90.

Amendment history

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.4; P.L.103-2007, SEC.4; P.L.239-2017, SEC.29; P.L.117-2018, SEC.13; P.L.236-2023, SEC.92; P.L.230-2025, SEC.90.

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Nearby sections (25 sections)
  1. 6-8.1-9-14 · Repealed
  2. 6-8.1-9.5-1 · Definitions
  3. 6-8.1-9.5-2 · Debt owed to claimant agency; agency's entitlement to…
  4. 6-8.1-9.5-3 · Application for set off
  5. 6-8.1-9.5-3.5 · Clearinghouse for claimant agencies that are political
  6. 6-8.1-9.5-3.7 · Repealed
  7. 6-8.1-9.5-4 · Determination of entitlement to refund; notification of
  8. 6-8.1-9.5-5 · Notice by claimant agency of intent to have refund set off
  9. 6-8.1-9.5-6 · Contest of agency's claim; notice
  10. 6-8.1-9.5-7 · Hearing on contest of agency's claim
  11. 6-8.1-9.5-8 · Certification of debt; payment to agency
  12. 6-8.1-9.5-9 · Notice to debtor of action taken; accounting
  13. 6-8.1-9.5-10 · Collection fees
  14. 6-8.1-9.5-11 · Combined returns
  15. 6-8.1-9.5-12 · Order of priority in multiple claims to refunds
  16. 6-8.1-9.5-13 · Disclosure of information and records; taxpayers; child
  17. 6-8.1-9.7-1 · "Debt"
  18. 6-8.1-9.7-2 · "Federal official"
  19. 6-8.1-9.7-3 · "Offset agreement"
  20. 6-8.1-9.7-4 · "Person"
  21. 6-8.1-9.7-5 · "State payments"
  22. 6-8.1-9.7-6 · "Tax refund"
  23. 6-8.1-9.7-7 · Authorization to enter into an offset agreement
  24. 6-8.1-9.7-8 · Powers of a federal official under an offset agreement
  25. 6-8.1-9.7-9 · Duties and powers of the office of management and budget
Full table of contents →