Chapter 9.5 - SET OFF OF REFUNDS
- Section 6-8.1-9.5-1 - Definitions
- Section 6-8.1-9.5-2 - Debt owed to claimant agency; agency's entitlement to debtor's refund
- Section 6-8.1-9.5-3 - Application for set off
- Section 6-8.1-9.5-3.5 - Clearinghouse for claimant agencies that are political subdivisions; purposes; registration; agreement
- Section 6-8.1-9.5-3.7 - [Repealed]
- Section 6-8.1-9.5-4 - Determination of entitlement to refund; notification of claimant agency
- Section 6-8.1-9.5-5 - Notice by claimant agency of intent to have refund set off
- Section 6-8.1-9.5-6 - Contest of agency's claim; notice
- Section 6-8.1-9.5-7 - Hearing on contest of agency's claim
- Section 6-8.1-9.5-8 - Certification of debt; payment to agency
- Section 6-8.1-9.5-9 - Notice to debtor of action taken; accounting
- Section 6-8.1-9.5-10 - Collection fees
- Section 6-8.1-9.5-11 - Combined returns
- Section 6-8.1-9.5-12 - Order of priority in multiple claims to refunds
- Section 6-8.1-9.5-13 - Disclosure of information and records; taxpayers; child support obligations