{"data":{"id":"us-in/ic-6-8.1-9.5-3.5","jurisdiction":"us-in","citation":"IC 6-8.1-9.5-3.5","heading":"Clearinghouse for claimant agencies that are political subdivisions; purposes; registration; agreement","body":"Sec. 3.5. (a) As used in this section, \"claimant agency\" refers only to a claimant agency described in section 1(1)(B) of this chapter.\n(b) The department may enter into a contract with a nonprofit entity organized in Indiana that represents political subdivisions to establish a clearinghouse for the following purposes:\n(1) To compile and consolidate debts of claimant agencies in a format that is consistent with the department's requirements for the set off of tax refunds under this chapter.\n(2) To act as an intermediary on behalf of a claimant agency with respect to the department for purposes of this chapter.\n(3) To submit an application for the set off of tax refunds with the department on behalf of a claimant agency under section 3(b) of this chapter.\n(4) To provide any other assistance to a claimant agency or the department that the department considers appropriate. Assistance under this subdivision may include authorization for the clearinghouse to establish and maintain a toll free telephone number that enables a debtor to make inquiries concerning a tax refund set off under this chapter.\n(c) A clearinghouse must register with the department. The department may recognize only one (1) clearinghouse to represent political subdivisions at any given time.\n(d) A political subdivision may enter into an agreement with a clearinghouse registered under subsection (c) to carry out activities on behalf of the political subdivision as authorized in the agreement.\n(e) The department may adopt rules under IC 4-22-2 that set forth the procedures and format requirements that must be included in an agreement entered into under subsection (d).","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#6-8.1-9.5-3.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ef027688dc1121cb45ec5e2ed1edc9c8e14218a5c37164cbd386aec13fe594fe","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-9.5-3","next":"us-in/ic-6-8.1-9.5-3.7"},"notice":"GroundRules: Original legal text. Not legal advice."}