{"data":{"id":"us-in/ic-6-8.1-9.5-4","jurisdiction":"us-in","citation":"IC 6-8.1-9.5-4","heading":"Determination of entitlement to refund; notification of claimant agency","body":"Sec. 4. After the department receives an application for a set off pursuant to section 3 of this chapter, the department shall determine whether the debtor is entitled to a tax refund. If the department determines the debtor is entitled to a tax refund, it shall notify the claimant agency of this fact.","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#6-8.1-9.5-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"16186c15f3107215f0ea455db190d5fc41f12148d55482a44dcd033f2db07daa","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-9.5-3.7","next":"us-in/ic-6-8.1-9.5-5"},"notice":"GroundRules: Original legal text. Not legal advice."}