Combined returns
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.
As added by Acts 1981, P.L.97, SEC.1.
Last modified: May 28, 2006