Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS
Rule 10 - Set Off of Refunds
Section 10-1 - Joint returns
Universal Citation: 45 IN Admin Code 10-1
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-9.5-5; IC 6-8.1-9.5-11
Sec. 1.
For purposes of IC 6-8.1-9.5-11, a co-refundee who is not a debtor must file with the department its defense to a proposed set off within thirty (30) days of the written notice provided in IC 6-8.1-9.5-5. A "defense" shall constitute any reasonable evidence which establishes that the co-refundee is not a debtor to the claimant agency.
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