Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-2

Debt owed to claimant agency; agency's entitlement to debtor's
refund

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.

As added by Acts 1981, P.L.97, SEC.1.

Last modified: May 28, 2006