Title 6, TAXATION

Sec. 13. This chapter expires January 1, 2036. As added by P.L.214-2005, SEC.22.

Sec. 2. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.214-2005, SEC.22.

Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by P.L.214-2005, SEC.22.

Sec. 4. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123. As added by P.L.214-2005, SEC.22. Amended by P.L.214-2007, SEC.3.

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.214-2005, SEC.22.

Sec. 6. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.214-2005, SEC.22.

Sec. 7. (a) The legislative body of the most populous city in the county may adopt an ordinance to impose an excise tax, known as the county supplemental auto rental excise tax, upon the rental of passenger motor vehicles in the county for periods of less than thirty (30) days. T…

Sec. 8. (a) The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the funeral director for a funeral. (b) The temporary rental of a pass…

Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an …

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 …

Sec. 10. (a) The department of state revenue may charge a debtor a fee of ten percent (10%) 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 subse…

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 d…

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 c…

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 n…

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.

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 depart…

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 …

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 claima…

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 noti…

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 debto…

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) Th…

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 c…

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.