IC 6-8.1-9.5-2: Debt owed to claimant agency; agency's entitlement to debtor's refund
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
- Chapter 9.5. Set Off of Refunds
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON