Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-8

Certification of debt; payment to agency

Sec. 8. After a final determination of the validity of a debt due a
claimant agency pursuant to sections 6 and 7 of this chapter, the
claimant agency shall certify to the department the amount owed by
the debtor to the claimant agency that is subject to set off. Upon
receipt of certification of a debt the department shall set off the
appropriate amount and pay it to the appropriate claimant agency.
As added by Acts 1981, P.L.97, SEC.1.

Last modified: May 28, 2006