Ind. Code § 6-8.1-9.5-12
Order of priority in multiple claims to refunds
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Note: This version of section effective until 7-1-2018. See also following version of this section, effective 7-1-2018.
Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the following order:
Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the following order:
(1) Department of state revenue.
(1) Department of state revenue.
(2) Child support bureau.
(2) Child support bureau.
(3) Department of workforce development.
(3) Department of workforce development.
(4) Family and social services administration for claims concerning the Temporary Assistance for Needy Families (TANF) program.
(4) Family and social services administration for claims concerning the Temporary Assistance for Needy Families (TANF) program.
(5) Family and social services administration for claims concerning the federal Supplemental Nutrition Assistance Program (SNAP).
(5) Family and social services administration for claims concerning the federal Supplemental Nutrition Assistance Program (SNAP).
(6) Family and social services administration for claims concerning the Child Care and Development Fund (CCDF).
(6) Family and social services administration for claims concerning the Child Care and Development Fund (CCDF).
(7) Approved postsecondary educational institutions (as defined in IC 21-7-13-6).
(7) Approved postsecondary educational institutions (as defined in IC 21-7-13-6).
(8) Office of judicial administration for claims concerning the judicial technology and automation project fund.
(8) Office of judicial administration for claims concerning the court technology fund.
(9) A claimant agency described in section 1(1)(A) of this chapter: (A) that is not listed in subdivisions (1) through (8); and (B) that enters into a formal agreement with the department under IC 6-8.1-9-14(d) after December 31, 2017. The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency entered into a formal agreement with the department.
(9) A claimant agency described in section 1(1)(A) of this chapter: (A) that is not listed in subdivisions (1) through (8); and (B) that enters into a formal agreement with the department after December 31, 2017. The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency entered into a formal agreement with the department.
(10) United States Internal Revenue Service.
(10) United States Internal Revenue Service.
(11) A claimant agency described in section 1(1)(A) of this chapter that is not identified in the order priority under subdivisions (1) through (9). The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency has filed a written notice with the department of its intention to effect collection through a set off under this chapter.
(11) A claimant agency described in section 1(1)(A) of this chapter that is not identified in the order priority under subdivisions (1) through (9). The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency has filed a written notice with the department of its intention to effect collection through a set off under this chapter.
(12) A claimant agency described in section 1(1)(B) of this chapter. The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that the clearinghouse representing the claimant agency files an application on behalf of the claimant agency to effect collection through a set off under this chapter.
(12) A claimant agency described in section 1(1)(B) of this chapter. The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that the clearinghouse representing the claimant agency files an application on behalf of the claimant agency to effect collection through a set off under this chapter.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.