Indiana Code — Title 6 (Taxation)
IC 6-8.1-9.7-1
"Debt"
Official textiga.in.govlast amended
Sec. 1. As used in this chapter, "debt" means a delinquent state tax or nontax debt certified by the treasurer of state or a federal nontax debt certified by a federal official. The term includes, but is not limited to, fines, fees, penalties, and other nontax assessments imposed by or payable to the state or federal government that are finally determined to be due and owing.
As added by P.L.293-2013(ts), SEC.33.
Amendment history
As added by P.L.293-2013(ts), SEC.33.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-8.1-9.5-3.7 · Repealed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"
- 6-8.1-9.7-4 · "Person"
- 6-8.1-9.7-5 · "State payments"
- 6-8.1-9.7-6 · "Tax refund"
- 6-8.1-9.7-7 · Authorization to enter into an offset agreement
- 6-8.1-9.7-8 · Powers of a federal official under an offset agreement
- 6-8.1-9.7-9 · Duties and powers of the office of management and budget
- 6-8.1-9.7-10 · Authorization to establish a reasonable administrative…
- 6-8.1-10-1 · Liability for interest
- 6-8.1-10-2 · Repealed
- 6-8.1-10-2.1 · Liability for penalty; reasonable cause presumption