IC 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.