Disclosure of information and records; taxpayers; child support
obligations
Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision of
law prohibiting disclosure of a taxpayer's records or information, all
information exchanged among the department, the claimant agency,
and the debtor necessary to accomplish the purpose of this chapter is
lawful.
(b) Whenever the child support bureau of the division of family
and children seeks to enforce a child support obligation through a
setoff against a debtor's tax refund, the department shall make the
following information available to that agency and to any other
state's Title IV-D agency that is enforcing the child support order
against the debtor:
(1) The debtor's Social Security account number (or numbers,
if the debtor has more than one (1) number).
(2) The debtor's home address.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985,
SEC.5; P.L.2-1992, SEC.73.
Last modified: May 28, 2006