Ind. Code § 6-8.1-9.7-1

Sec. 1. As used in this chapter, "debt" means a delinquent state tax or nontax debt certified by the treasurer of state or a federal nontax debt certified by a federal official. The term includes, but is not limited to, fines, fees, penalties, and other nontax assessments imposed by or payable to the state or federal government that are finally determined to be due and owing.