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