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Indiana Code — Title 6 (Taxation)

IC 6-8.1-9.5-7

Hearing on contest of agency's claim

Official textiga.in.govlast amended

Sec. 7. (a) This subsection applies to a claimant agency described in section 1(1)(A) of this chapter. If a claimant agency receives written notice that a debtor intends to contest its claim to a debt and set off, the claimant agency shall hold a hearing under IC 4-21.5-3.

(b) This subsection applies to a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. If a claimant agency receives written notice that a debtor intends to contest the claim to a debt and set off following the notice provided under section 5 of this chapter, the claimant agency shall send written notice of and hold a hearing as provided in subsection (c).

(c) A notice issued by a political subdivision under subsection (b) must state substantially the following:

# (1)

The political subdivision's basis for the claim to the debt and set off.

# (2)

The date on which the political subdivision submitted the debt owed by the debtor for a tax refund set off under this chapter.

# (3)

The date, time, and place at which the political subdivision will conduct the hearing.

# (4)

The procedures under which the hearing will be conducted.

# (5)

A statement that in addition to the amount of the debt owed by the debtor, the total amount of the set off of the debtor's tax refund may include the following fees for processing the set off of the debtor's tax refund, as applicable:

# (A)

The collection fee described in section 10(a) of this chapter.

# (B)

One (1) or more local collection assistance fees described in section 10(b) of this chapter.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.7-1987, SEC.7; P.L.239-2017, SEC.28; P.L.117-2018, SEC.11.

Amendment history

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.7-1987, SEC.7; P.L.239-2017, SEC.28; P.L.117-2018, SEC.11.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-8.1-9-3 · Gasoline, special fuel, and vehicle excise taxes;…
  2. 6-8.1-9-4 · Taxpayer election to contribute all or part of the…
  3. 6-8.1-9-7 · Class actions; requisites; time limits
  4. 6-8.1-9-14 · Repealed
  5. 6-8.1-9.5-1 · Definitions
  6. 6-8.1-9.5-2 · Debt owed to claimant agency; agency's entitlement to…
  7. 6-8.1-9.5-3 · Application for set off
  8. 6-8.1-9.5-3.5 · Clearinghouse for claimant agencies that are political
  9. 6-8.1-9.5-3.7 · Repealed
  10. 6-8.1-9.5-4 · Determination of entitlement to refund; notification of
  11. 6-8.1-9.5-5 · Notice by claimant agency of intent to have refund set off
  12. 6-8.1-9.5-6 · Contest of agency's claim; notice
  13. 6-8.1-9.5-7 · Hearing on contest of agency's claim
  14. 6-8.1-9.5-8 · Certification of debt; payment to agency
  15. 6-8.1-9.5-9 · Notice to debtor of action taken; accounting
  16. 6-8.1-9.5-10 · Collection fees
  17. 6-8.1-9.5-11 · Combined returns
  18. 6-8.1-9.5-12 · Order of priority in multiple claims to refunds
  19. 6-8.1-9.5-13 · Disclosure of information and records; taxpayers; child
  20. 6-8.1-9.7-1 · "Debt"
  21. 6-8.1-9.7-2 · "Federal official"
  22. 6-8.1-9.7-3 · "Offset agreement"
  23. 6-8.1-9.7-4 · "Person"
  24. 6-8.1-9.7-5 · "State payments"
  25. 6-8.1-9.7-6 · "Tax refund"
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