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.
Debt owed to claimant agency; agency's entitlement to debtor's refund
Ind. Code § 6-8.1-9.5-2, under Set Off of Refunds.
Ind. Code § 6-8.1-9.5-2