Indiana Code — Title 6 (Taxation)
IC 6-8.1-9.7-10
Authorization to establish a reasonable administrative fee
Sec. 10.
# (a)
The office of management and budget may, by rule, establish a reasonable administrative fee to be charged to a person for the provision of the state offset of a federal debt or the federal offset of a state debt.
# (b)
A fee authorized by this section is a separate debt and may be withheld from any refund, reimbursement, or other money held for the person.
# (c)
The office of management and budget may charge the person who is the subject of the state offset of a federal debt or the federal offset of a state debt the fee authorized by this section.
# (d)
Any fees collected under this section may be retained by the office of management and budget and used for the costs of the intercept program, including reporting, and for costs associated with other revenue generation and cost savings initiatives as determined by the office of management and budget.
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)
- 6-8.1-9.5-11 · 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- 6-8.1-10-2 · Repealed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
- 6-8.1-10-3 · Failure to file return; preparation by department; penalty
- 6-8.1-10-3.5 · Failure to file return; penalty for past due returns
- 6-8.1-10-4 · Failure to file return; fraudulent intent to evade tax;…
- 6-8.1-10-5 · Faulty payment; penalty; required use of guaranteed funds
- 6-8.1-10-6 · Failure to file information return; penalty; exceptions
- 6-8.1-10-7 · Maximum and minimum penalties
- 6-8.1-10-8 · Repealed
- 6-8.1-10-9 · Dissolution, liquidation, or withdrawal of corporation;
- 6-8.1-10-9.5 · Successor liability for certain unpaid taxes; notice;…