Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-3

Application by agency

Sec. 3. (a) To obtain a set off by the department, a claimant
agency must file an application for the set off with the department
before November 30 of the year preceding the calendar year in which
a tax refund is payable by the department. The department shall
prescribe the form of and the contents of the application.
(b) An application filed pursuant to this section is effective only
for the purpose of set off of tax refunds that are payable in the
calendar year that succeeds the calendar year in which an application
is filed.

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

Last modified: May 28, 2006