{"data":{"id":"us-in/ic-6-8.1-9-1.5","jurisdiction":"us-in","citation":"IC 6-8.1-9-1.5","heading":"Tax refunds; authority for the department to issue without a taxpayer filing a refund claim in certain circumstances","body":"Sec. 1.5. (a) The department may issue a refund or credit without a taxpayer filing a refund claim in the event of:\n(1) an error by the department;\n(2) an error determined by the department; or\n(3) a taxpayer's overpayment determined by the department under an audit or investigation.\n(b) The department shall prescribe rules or guidelines to govern the circumstances under which the department may issue a refund or credit under this section.\n(c) The department may not issue a refund or credit under this section if the period for filing a refund claim under this article has expired before the issuance of the refund or credit.\n(d) Nothing in this section shall constitute a requirement that the department issue a refund or credit for an overpayment.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 9. Refunds"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-9-1.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a5fb43f28c8edba21989b6c271dd2450beb2d2b032b363358c7ec6fe2fc35653","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-9-1.3","next":"us-in/ic-6-8.1-9-2"},"notice":"GroundRules: Original legal text. Not legal advice."}