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Indiana Code — Title 6 (Taxation)

IC 6-8.1-9.5-8

Certification of debt; payment to agency

Official textiga.in.govlast amended

Sec. 8. After a final determination of the validity of a debt due a claimant agency pursuant to sections 6 and 7 of this chapter, the claimant agency shall certify to the department the amount owed by the debtor to the claimant agency that is subject to set off. Upon receipt of certification of a debt, the department shall set off the appropriate amount and pay it to:

# (1)

the appropriate claimant agency; or

# (2)

the clearinghouse for deposit in the clearinghouse's account in the investment pool established under IC 5-13-9-11(e).
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.12.

Amendment history

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.12.

Source: view the official text

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  3. 6-8.1-9-14 · Repealed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  8. 6-8.1-9.5-3.7 · Repealed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