Sec. 1. The following definitions apply throughout this chapter: (1) “Claimant agency” means: (A) any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court; or (B) a political subdivision that has an agreement with a clearinghouse established under section 3.5 of this chapter. (2) “Clearinghouse” refers to […]
Sec. 10. (a) The department of state revenue may charge a debtor a fee of fifteen percent (15%) of any debts collected under this chapter as a collection fee for the department’s services, not including any local collection assistance fees charged under subsection (b). (b) This subsection applies to a debt collected for a claimant […]
Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of taxpayers who have previously filed a combined return, the entire refund is subject to set off unless there is a timely defense raised by a co-refundee who is not a debtor as defined in this chapter. […]
Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the following order: (1) Department of state revenue. (2) Child support bureau. (3) Department of workforce development. (4) Family and social services administration for claims concerning the Temporary Assistance for Needy Families (TANF) program. (5) Family […]
Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision of law prohibiting disclosure of a taxpayer’s records or information, all information exchanged among the department, the claimant agency, a clearinghouse registered under section 3.5 of this chapter, and the debtor necessary to accomplish the purpose of this chapter is lawful. (b) Whenever the child […]
Sec. 2. If a debtor owes a claimant agency a certified delinquent debt that agency is entitled to have the department set off the tax refund against the delinquent debt. As added by Acts 1981, P.L.97, SEC.1.
Sec. 3. (a) To obtain a set off by the department, a claimant agency described in section 1(1)(A) of this chapter must file an application for the set off with the department before November 30 of the year preceding the calendar year in which a tax refund is payable by the department. (b) To obtain […]
Sec. 3.5. (a) As used in this section, “claimant agency” refers only to a claimant agency described in section 1(1)(B) of this chapter. (b) The department may enter into a contract with a nonprofit entity organized in Indiana that represents political subdivisions to establish a clearinghouse for the following purposes: (1) To compile and consolidate […]
As added by P.L.239-2017, SEC.27. Repealed by P.L.117-2018, SEC.8.
Sec. 4. After the department receives an application for a set off pursuant to section 3 of this chapter, the department shall determine whether the debtor is entitled to a tax refund. If the department determines the debtor is entitled to a tax refund, it shall notify the claimant agency of this fact. As added […]
Sec. 5. (a) After a claimant agency receives notice that a debtor is entitled to a tax refund from the department, the claimant agency or the clearinghouse, as provided in subsection (b), must within fifteen (15) days of the receipt of the notice of a tax refund send written notice to the debtor and the […]
Sec. 6. A debtor who receives written notice pursuant to section 5 of this chapter is entitled to contest the claimant agency’s right to the debt and set off at a hearing only if the debtor, not later than thirty (30) days after the date the written notice was mailed to the debtor, mails to […]
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 […]
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 […]
Sec. 9. If the department sets off a debtor’s tax refund pursuant to this chapter, it shall serve the debtor written notice of the action and an accounting of the action taken on any refund. As added by Acts 1981, P.L.97, SEC.1.
