Ind. Code § 6-8.1-9.5-5

Current through P.L. 171-2024
Section 6-8.1-9.5-5 - Notice by claimant agency of intent to have refund set off
(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 department of its intent to have the tax refund set off. This notice must clearly set forth the basis for the claim to the debt and set off.
(b) An agreement described in section 3.5(d) of this chapter may provide that the clearinghouse is responsible for sending written notice to the debtor described in subsection (a) on behalf of a claimant agency described in section 1(1)(B) of this chapter.

IC 6-8.1-9.5-5

Amended by P.L. 117-2018,SEC. 9, eff. 1/1/2018.
As added by Acts1981 , P.L. 97, SEC.1.