Indiana Code — Title 6 (Taxation)
IC 6-8.1-9.5-2
Debt owed to claimant agency; agency's entitlement to debtor's
Official textiga.in.govlast amended
refund
Sec. 2. If a debtor owes a claimant agency a certified delinquent debt that agency is entitled to have the department set off the tax refund against the delinquent debt.
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)
- 6-8.1-8-16 · 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- 6-8.1-9-14 · Repealed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- 6-8.1-9.5-3.7 · Repealed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
- 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