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.
Ind. Code § 6-8.1-9.5-2
Debt owed to claimant agency; agency's entitlement to debtor's refund
As added by Acts 1981, P.L.97, SEC.1.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.