Indiana Code — Title 6 (Taxation)
IC 6-8.1-9.5-4
Determination of entitlement to refund; notification of
Official textiga.in.govlast amended
claimant agency
Sec. 4. After the department receives an application for a set off pursuant to section 3 of this chapter, the department shall determine whether the debtor is entitled to a tax refund. If the department determines the debtor is entitled to a tax refund, it shall notify the claimant agency of this fact.
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)
- 6-8.1-9-1.3 · 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- 6-8.1-9-14 · Repealed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- 6-8.1-9.5-3.7 · Repealed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
- 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"