Ind. Code § 6-8.1-9.5-3

Current through P.L. 171-2024
Section 6-8.1-9.5-3 - Application for set off
(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 a set off by the department, a claimant agency described in section 1(1)(B) of this chapter must direct the clearinghouse with which the claimant agency has an agreement to file an application for the set off on behalf of the claimant agency before a date determined by the department and published on the department's Internet web site.
(c) The department shall prescribe the form of and the contents of the application.
(d) An application filed under this section is effective only for the purpose of set off of tax refunds that are payable for the calendar year for which an application is filed.

IC 6-8.1-9.5-3

Amended by P.L. 117-2018,SEC. 6, eff. 1/1/2018.
Amended by P.L. 239-2017,SEC. 25, eff. 1/1/2018.
As added by Acts1981 , P.L. 97, SEC.1.