6-8.1-9.5-2. Debt owed to claimant agency; agency's
entitlement to debtor's refund
IN Code § 6-8.1-9.5-2 (2019) (N/A)
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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.