Indiana Code — Title 6 (Taxation)
IC 6-8.1-9.5-11
Combined returns
Official textiga.in.govlast amended
Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of taxpayers who have previously filed a combined return, the entire refund is subject to set off unless there is a timely defense raised by a co-refundee who is not a debtor as defined in this chapter. If a timely defense is raised that the refund is based on a combined application of a debtor and a nondebtor, then set off shall only be effected against the debtor's share of the refund.
As added by Acts 1981, P.L.97, SEC.1.
Amendment history
As added by Acts 1981, P.L.97, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-8.1-9.5-3.7 · Repealed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
- 6-8.1-9.5-6 · Contest of agency's claim; notice
- 6-8.1-9.5-7 · Hearing on contest of agency's claim
- 6-8.1-9.5-8 · Certification of debt; payment to agency
- 6-8.1-9.5-9 · Notice to debtor of action taken; accounting
- 6-8.1-9.5-10 · Collection fees
- 6-8.1-9.5-11 · Combined returns
- 6-8.1-9.5-12 · Order of priority in multiple claims to refunds
- 6-8.1-9.5-13 · Disclosure of information and records; taxpayers; child
- 6-8.1-9.7-1 · "Debt"
- 6-8.1-9.7-2 · "Federal official"
- 6-8.1-9.7-3 · "Offset agreement"
- 6-8.1-9.7-4 · "Person"
- 6-8.1-9.7-5 · "State payments"
- 6-8.1-9.7-6 · "Tax refund"
- 6-8.1-9.7-7 · Authorization to enter into an offset agreement
- 6-8.1-9.7-8 · Powers of a federal official under an offset agreement
- 6-8.1-9.7-9 · Duties and powers of the office of management and budget
- 6-8.1-9.7-10 · Authorization to establish a reasonable administrative…