Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 15 - TAX ADMINISTRATION; GENERAL PROVISIONS
Rule 45 IAC 15-10 - Set Off of Refunds
Section 45 IAC 15-10-1 - Joint returns

45 Ind. Admin. Code 15-10-1

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Current through November 6, 2024
Section 45 IAC 15-10-1 - Joint returns

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.

45 IAC 15-10-1

Department of State Revenue; 45 IAC 15-10-1; filed Oct 1, 1987, 1:30 pm: 11 IR 543