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Indiana Code — Title 6 (Taxation)

IC 6-8.1-9.5-3

Application for set off

Official textiga.in.govlast amended

Sec. 3.

# (a)

To obtain a set off by the department, a claimant agency described in section
1(1)(A) of this chapter must file an application for the set off with the department before
November 30 of the year preceding the calendar year in which a tax refund is payable by the department.

# (b)

To obtain a set off by the department, a claimant agency described in section 1(1)(B) of this chapter must direct the clearinghouse with which the claimant agency has an agreement to file an application for the set off on behalf of the claimant agency before a date determined by the department and published on the department's website.

# (c)

The department shall prescribe the form of and the contents of the application.

# (d)

An application filed under this section is effective only for the purpose of set off of tax refunds that are payable for the calendar year for which an application is filed.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.25; P.L.117-2018,
SEC.6; P.L.1-2025, SEC.104.

Amendment history

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.25; P.L.117-2018, SEC.6; P.L.1-2025, SEC.104.

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  10. 6-8.1-9-14 · Repealed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  15. 6-8.1-9.5-3.7 · Repealed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