{"data":{"id":"us-in/ic-6-8.1-9.5-11","jurisdiction":"us-in","citation":"IC 6-8.1-9.5-11","heading":"Combined returns","body":"Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of taxpayers who have previously filed a combined return, the entire refund is subject to set off unless there is a timely defense raised by a co-refundee who is not a debtor as defined in this chapter. If a timely defense is raised that the refund is based on a combined application of a debtor and a nondebtor, then set off shall only be effected against the debtor's share of the refund.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 9.5. Set Off of Refunds"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-9.5-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d4cf11c7a91954a925abba51e22b29970c82302a6f5a97de963a91b860411c85","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-9.5-10","next":"us-in/ic-6-8.1-9.5-12"},"notice":"GroundRules: Original legal text. Not legal advice."}