Notice by claimant agency of intent to have refund set off
Sec. 5. After a claimant agency receives notice that a debtor is
entitled to a tax refund from the department, the claimant agency
must within fifteen (15) days of the receipt of the notice of a tax
refund send written notice to the debtor and the department of its
intent to have the tax refund set off. This notice must clearly set forth
the basis for the claim to the debt and set off.
As added by Acts 1981, P.L.97, SEC.1.
Last modified: May 28, 2006