Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-12

Multiple claims; priority

Sec. 12. Priority in multiple claims to refunds allowed to be set
off under this chapter shall be in the order in time which a claimant
agency has filed a written notice with the department of its intention
to effect collection through set off under this chapter.

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

Last modified: May 28, 2006