{"data":{"id":"us-in/ic-6-8.1-9.5-2","jurisdiction":"us-in","citation":"IC 6-8.1-9.5-2","heading":"Debt owed to claimant agency; agency's entitlement to debtor's refund","body":"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.","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#6-8.1-9.5-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1cfeeb1a11c7888de3701b4eef11985111979f1ba53b6c0c9319f8bea4925bfc","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-9.5-1","next":"us-in/ic-6-8.1-9.5-3"},"notice":"GroundRules: Original legal text. Not legal advice."}