reglab/housing_qa huggingface dataset:
IN Code § 6-8.1-8-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-14. Determination of Uncollectible Liability; Effect on Lien

Sec. 14. The commissioner may determine that an outstanding liability for taxes, interest, penalties, collection fees, sheriff's costs, clerk's costs, or fees established under section 4(b) of this chapter is uncollectible. However, any lien created by the operation of section 2(e) of this chapter survives the commissioner's determination, subject to section 2 of this chapter.As added by P.L.111-2006, SEC.8.
IN Code § 6-8.1-8-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-15. Levying Against Unclaimed Property

Sec. 15. (a) As used in this section, "apparent owner" has the meaning set forth in IC 32-34-1.5-3(1).(b) As used in this section, "unclaimed property" means property presumed abandoned under IC 32-34-1.5.(c) If an apparent owner of unclaimed property is subject to a tax warrant issued under IC 6-8.1-8-2, the department may levy on the unclaimed property by filing a claim with the attorney general in accordance with the procedures described in IC 32-34-1.5-48.As added by P.L.111-2006, SEC.9. Amended by P.L.141-2021, SEC.6.
IN Code § 6-8.1-8-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-16. Limit on Issuing, Imposing, or Commencing Demand Notices, Warrants, Levies, Proceedings, or Liens

Sec. 16. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011.(b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax or any penalties and interest on a listed tax may be issued, commenced, or conducted against a taxpayer and no lien on the taxpayer's property may be imposed until after the later of the following:(1) The expiration of the period in which the taxpayer may appeal the listed tax to the tax court.(2) A decision of the tax court concerning the listed tax becomes final, if the taxpayer filed a timely appeal.As added by P.L.172-2011, SEC.88.
IN Code § 6-8.1-8-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-17. Tax Warrant Issued to a Taxpayer Who Has Not Filed a Return

Sec. 17. (a) This section applies when the department issues a tax warrant to a taxpayer who has not filed a tax return with respect to the reporting period for which the taxpayer's unpaid tax liability has accrued.(b) A taxpayer described in subsection (a) is not entitled to a demand notice under section 2(a) of this chapter that would negate the tax warrant if the taxpayer:(1) files a tax return subsequent to the issuance of the tax warrant; and(2) fails to remit the amount of the tax liability identified on an applicable tax return.As added by P.L.293-2013(ts), SEC.31.
IN Code § 6-8.1-9-1.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9. Refunds|6-8.1-9-1.2. Filing Fee Refund

Sec. 1.2. Notwithstanding section 1(d) of this chapter, if a taxpayer prevails in a complaint that is placed on the small claims docket under IC 33-26-5, the tax court shall order the refund of the taxpayer's filing fee under IC 33-26-9-1 from the state general fund.As added by P.L.100-1989, SEC.1. Amended by P.L.98-2004, SEC.75.
IN Code § 6-8.1-9-1.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9. Refunds|6-8.1-9-1.3. Tax Refunds; Allocation Among Funds

Sec. 1.3. If the department makes a refund of taxes paid under IC 6-2.5, IC 6-7-1, IC 6-7-2, or IC 7.1, the department shall charge each fund or account into which the taxes have been allocated or distributed with that account's or that fund's proportionate share of the amount of taxes refunded.As added by P.L.261-2013, SEC.39.
IN Code § 6-8.1-9-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9. Refunds|6-8.1-9-1.5. Tax Refunds; Authority for the Department to Issue Without a Taxpayer Filing a Refund Claim in Certain Circumstances

Sec. 1.5. (a) The department may issue a refund or credit without a taxpayer filing a refund claim in the event of:(1) an error by the department;(2) an error determined by the department; or(3) a taxpayer's overpayment determined by the department under an audit or investigation.(b) The department shall prescribe rules or guidelines to govern the circumstances under which the department may issue a refund or credit under this section.(c) The department may not issue a refund or credit under this section if the period for filing a refund claim under this article has expired before the issuance of the refund or credit.(d) Nothing in this section shall constitute a requirement that the department issue a refund or credit for an overpayment.As added by P.L.212-2018(ss), SEC.28.
IN Code § 6-8.1-9-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9. Refunds|6-8.1-9-3. Gasoline, Special Fuel, and Vehicle Excise Taxes; Inapplicability

Sec. 3. This chapter does not apply to refund claims made for gasoline taxes under IC 6-6-1.1, special fuel taxes under IC 6-6-2.5, or the vehicle excise tax (excluding interest and penalties) under IC 6-6-5.As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.93, SEC.10; Acts 1982, P.L.59, SEC.5; P.L.335-1989(ss), SEC.23; P.L.277-1993(ss), SEC.53; P.L.111-2006, SEC.11; P.L.256-2017, SEC.89.
IN Code § 6-8.1-9-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9. Refunds|6-8.1-9-7. Class Actions; Requisites; Time Limits

Sec. 7. (a) A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of any person who has not complied with the requirements of section 1(a) of this chapter before the certification of the class. A refund of taxes to a member of a class in a class action is subject to the time limits set forth in section 1(a) of this chapter based on the time the class member filed the required claim for refund with the department.(b) A class action may not be brought against a marketplace facilitator on behalf of purchasers arising from or in any way related to an overpayment of gross retail tax or use tax collected by the marketplace facilitator, regardless of whether such action is characterized as a tax refund claim. However, nothing in this subsection affects a purchaser's right to seek a refund under this chapter.As added by P.L.91-1989, SEC.2. Amended by P.L.108-2019, SEC.134.
IN Code § 6-8.1-9.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "Claimant agency" means:(A) any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court; or(B) a political subdivision that has an agreement with a clearinghouse established under section 3.5 of this chapter.(2) "Clearinghouse" refers to a clearinghouse registered with the department under section 3.5(c) of this chapter.(3) "Debtor" means any person or legal entity that is delinquent in paying a debt to a claimant agency that has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy.(4) "Debt" means any liquidated amount owed and due to a Title IV-D agency of another state, or to any claimant agency which has accrued through contract, subrogation, assignment for purposes of collection, tort, operation of law, or any other legal theory, regardless of whether there is an outstanding judgment for that sum.(5) "Investment pool" has the meaning set forth in IC 5-13-9-11.(6) "Political subdivision" has the meaning set forth in IC 36-1-2-13.As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.3; P.L.277-2003, SEC.1; P.L.239-2017, SEC.24; P.L.117-2018, SEC.5.
IN Code § 6-8.1-9.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-2. Debt Owed to Claimant Agency; Agency's Entitlement to Debtor's Refund

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.As added by Acts 1981, P.L.97, SEC.1.
IN Code § 6-8.1-9.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-3. Application for Set Off

Sec. 3. (a) To obtain a set off by the department, a claimant agency described in section 1(1)(A) of this chapter must file an application for the set off with the department before November 30 of the year preceding the calendar year in which a tax refund is payable by the department.(b) To obtain a set off by the department, a claimant agency described in section 1(1)(B) of this chapter must direct the clearinghouse with which the claimant agency has an agreement to file an application for the set off on behalf of the claimant agency before a date determined by the department and published on the department's Internet web site.(c) The department shall prescribe the form of and the contents of the application.(d) An application filed under this section is effective only for the purpose of set off of tax refunds that are payable for the calendar year for which an application is filed.As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.25; P.L.117-2018, SEC.6.
IN Code § 6-8.1-9.5-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-3.5. Clearinghouse for Claimant Agencies That Are Political Subdivisions; Purposes; Registration; Agreement

Sec. 3.5. (a) As used in this section, "claimant agency" refers only to a claimant agency described in section 1(1)(B) of this chapter.(b) The department may enter into a contract with a nonprofit entity organized in Indiana that represents political subdivisions to establish a clearinghouse for the following purposes:(1) To compile and consolidate debts of claimant agencies in a format that is consistent with the department's requirements for the set off of tax refunds under this chapter.(2) To act as an intermediary on behalf of a claimant agency with respect to the department for purposes of this chapter.(3) To submit an application for the set off of tax refunds with the department on behalf of a claimant agency under section 3(b) of this chapter.(4) To provide any other assistance to a claimant agency or the department that the department considers appropriate. Assistance under this subdivision may include authorization for the clearinghouse to establish and maintain a toll free telephone number that enables a debtor to make inquiries concerning a tax refund set off under this chapter.(c) A clearinghouse must register with the department. The department may recognize only one (1) clearinghouse to represent political subdivisions at any given time.(d) A political subdivision may enter into an agreement with a clearinghouse registered under subsection (c) to carry out activities on behalf of the political subdivision as authorized in the agreement.(e) The department may adopt rules under IC 4-22-2 that set forth the procedures and format requirements that must be included in an agreement entered into under subsection (d).As added by P.L.239-2017, SEC.26. Amended by P.L.117-2018, SEC.7.
IN Code § 6-8.1-9.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-4. Determination of Entitlement to Refund; Notification of Claimant Agency

Sec. 4. After the department receives an application for a set off pursuant to section 3 of this chapter, the department shall determine whether the debtor is entitled to a tax refund. If the department determines the debtor is entitled to a tax refund, it shall notify the claimant agency of this fact.As added by Acts 1981, P.L.97, SEC.1.
IN Code § 6-8.1-9.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-5. Notice by Claimant Agency of Intent to Have Refund Set Off

Sec. 5. (a) After a claimant agency receives notice that a debtor is entitled to a tax refund from the department, the claimant agency or the clearinghouse, as provided in subsection (b), 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.(b) An agreement described in section 3.5(d) of this chapter may provide that the clearinghouse is responsible for sending written notice to the debtor described in subsection (a) on behalf of a claimant agency described in section 1(1)(B) of this chapter.As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.9.
IN Code § 6-8.1-9.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-6. Contest of Agency's Claim; Notice

Sec. 6. A debtor who receives written notice pursuant to section 5 of this chapter is entitled to contest the claimant agency's right to the debt and set off at a hearing only if the debtor, not later than thirty (30) days after the date the written notice was mailed to the debtor, mails to the claimant agency written notice that the debtor intends to contest the claimant agency's right to the debt.As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.10; P.L.150-2018, SEC.4.
IN Code § 6-8.1-9.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-7. Hearing on Contest of Agency's Claim

Sec. 7. (a) This subsection applies to a claimant agency described in section 1(1)(A) of this chapter. If a claimant agency receives written notice that a debtor intends to contest its claim to a debt and set off, the claimant agency shall hold a hearing under IC 4-21.5-3.(b) This subsection applies to a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. If a claimant agency receives written notice that a debtor intends to contest the claim to a debt and set off following the notice provided under section 5 of this chapter, the claimant agency shall send written notice of and hold a hearing as provided in subsection (c).(c) A notice issued by a political subdivision under subsection (b) must state substantially the following:(1) The political subdivision's basis for the claim to the debt and set off.(2) The date on which the political subdivision submitted the debt owed by the debtor for a tax refund set off under this chapter.(3) The date, time, and place at which the political subdivision will conduct the hearing.(4) The procedures under which the hearing will be conducted.(5) A statement that in addition to the amount of the debt owed by the debtor, the total amount of the set off of the debtor's tax refund may include the following fees for processing the set off of the debtor's tax refund, as applicable:(A) The collection fee described in section 10(a) of this chapter.(B) One (1) or more local collection assistance fees described in section 10(b) of this chapter.As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.7-1987, SEC.7; P.L.239-2017, SEC.28; P.L.117-2018, SEC.11.
IN Code § 6-8.1-9.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|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:(1) the appropriate claimant agency; or(2) the clearinghouse for deposit in the clearinghouse's account in the investment pool established under IC 5-13-9-11(e).As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.12.
IN Code § 6-8.1-9.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-9. Notice to Debtor of Action Taken; Accounting

Sec. 9. If the department sets off a debtor's tax refund pursuant to this chapter, it shall serve the debtor written notice of the action and an accounting of the action taken on any refund.As added by Acts 1981, P.L.97, SEC.1.
IN Code § 6-8.1-9.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-10. Collection Fees

Sec. 10. (a) The department of state revenue may charge a debtor a fee of fifteen percent (15%) of any debts collected under this chapter as a collection fee for the department's services, not including any local collection assistance fees charged under subsection (b).(b) This subsection applies to a debt collected for a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. A local collection assistance fee not to exceed twenty dollars ($20) shall be imposed on each debt submitted by the claimant agency and collected through a set off under this chapter. The board of the nonprofit organization that operates the clearinghouse registered under section 3.5 of this chapter shall determine the amount of the fee by resolution. Notwithstanding any law concerning delinquent accounts, charges, fees, loans, taxes, or other indebtedness, the local collection assistance fee shall be added to the amount due the claimant agency when the collection is made, not including any fee charged by the department of state revenue under subsection (a). A fee collected under this subsection shall be distributed by the department to:(1) the nonprofit entity with which the department has entered into a contract under section 3.5(b) of this chapter; or(2) at the direction of the nonprofit entity, the nonprofit entity's account held by the investment pool.As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.4; P.L.103-2007, SEC.4; P.L.239-2017, SEC.29; P.L.117-2018, SEC.13.
IN Code § 6-8.1-9.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-11. Combined Returns

Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of taxpayers who have previously filed a combined return, the entire refund is subject to set off unless there is a timely defense raised by a co-refundee who is not a debtor as defined in this chapter. If a timely defense is raised that the refund is based on a combined application of a debtor and a nondebtor, then set off shall only be effected against the debtor's share of the refund.As added by Acts 1981, P.L.97, SEC.1.
IN Code § 6-8.1-9.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-12. Order of Priority in Multiple Claims to Refunds

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.(2) Child support bureau.(3) Department of workforce development.(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).(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).(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 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.(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.As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.30; P.L.86-2018, SEC.82; P.L.146-2018, SEC.22; P.L.161-2018, SEC.16.
IN Code § 6-8.1-9.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.5. Set Off of Refunds|6-8.1-9.5-13. Disclosure of Information and Records; Taxpayers; Child Support Obligations

Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision of law prohibiting disclosure of a taxpayer's records or information, all information exchanged among the department, the claimant agency, a clearinghouse registered under section 3.5 of this chapter, and the debtor necessary to accomplish the purpose of this chapter is lawful.(b) Whenever the child support bureau of the department of child services seeks to enforce a child support obligation through a setoff against a debtor's tax refund, the department shall make the following information available to that agency and to any other state's Title IV-D agency that is enforcing the child support order against the debtor:(1) The debtor's Social Security account number (or numbers, if the debtor has more than one (1) number).(2) The debtor's home address.As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.5; P.L.2-1992, SEC.73; P.L.145-2006, SEC.20; P.L.239-2017, SEC.31.
IN Code § 6-8.1-9.7-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.7. Treasury Offset Program|6-8.1-9.7-1. "Debt"

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.As added by P.L.293-2013(ts), SEC.33.