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Indiana Code — Title 6 (Taxation)

IC 6-8.1-9.7-8

Powers of a federal official under an offset agreement

Official textiga.in.govlast amended

Sec. 8. If the office of management and budget enters into an offset agreement, a federal official may do the following as provided in the offset agreement:

# (1)

Certify to the office of management and budget the existence of a person's delinquent nontax debt owed by the person to the federal government, by providing:

# (A)

the full name and address of the person and any other names known to be used by the person;

# (B)

the person's Social Security number or federal tax identification number;

# (C)

the amount of the person's federal nontax debt;

# (D)

a statement certifying that the person's federal nontax debt is past due, that due process has been provided to the person, and that the person's federal nontax debt is legally enforceable in the amount certified, which may be provided in procedures for certifying payments as specified in the offset agreement; and

# (E)

any other information required by the offset agreement.

# (2)

Request the office of management and budget to withhold any state payment to which the person is entitled.

# (3)

Retain a part of the proceeds of any federal administrative setoff authorized by the federal offset program.
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

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Nearby sections (25 sections)
  1. 6-8.1-9.5-9 · Notice to debtor of action taken; accounting
  2. 6-8.1-9.5-10 · Collection fees
  3. 6-8.1-9.5-11 · Combined returns
  4. 6-8.1-9.5-12 · Order of priority in multiple claims to refunds
  5. 6-8.1-9.5-13 · Disclosure of information and records; taxpayers; child
  6. 6-8.1-9.7-1 · "Debt"
  7. 6-8.1-9.7-2 · "Federal official"
  8. 6-8.1-9.7-3 · "Offset agreement"
  9. 6-8.1-9.7-4 · "Person"
  10. 6-8.1-9.7-5 · "State payments"
  11. 6-8.1-9.7-6 · "Tax refund"
  12. 6-8.1-9.7-7 · Authorization to enter into an offset agreement
  13. 6-8.1-9.7-8 · Powers of a federal official under an offset agreement
  14. 6-8.1-9.7-9 · Duties and powers of the office of management and budget
  15. 6-8.1-9.7-10 · Authorization to establish a reasonable administrative…
  16. 6-8.1-10-1 · Liability for interest
  17. 6-8.1-10-2 · Repealed
  18. 6-8.1-10-2.1 · Liability for penalty; reasonable cause presumption
  19. 6-8.1-10-3 · Failure to file return; preparation by department; penalty
  20. 6-8.1-10-3.5 · Failure to file return; penalty for past due returns
  21. 6-8.1-10-4 · Failure to file return; fraudulent intent to evade tax;…
  22. 6-8.1-10-5 · Faulty payment; penalty; required use of guaranteed funds
  23. 6-8.1-10-6 · Failure to file information return; penalty; exceptions
  24. 6-8.1-10-7 · Maximum and minimum penalties
  25. 6-8.1-10-8 · Repealed
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