§ 31-16-12.5-4 — Determination of refund eligibility and filing status

Indiana § 31-16-12.5-4

• Jurisdiction: Indiana
• Art. 16: FAMILY LAW: SUPPORT OF CHILDREN AND
• Ch. 12.5: Seizure of State Income Tax Refunds for Delinquent

Text

(a) A court that receives a petition under
section 2 of this chapter shall send an order requiring the department
of state revenue to determine the obligor's eligibility for a state income
tax refund, whether the obligor filed a joint state income tax return, and
if the obligor filed a joint state income tax return, the name and address
of the individual with whom the obligor filed the joint state income tax
return, if the court preliminarily determines that probable cause exists
to believe that the obligor named in the petition:
(1) was at least one thousand five hundred dollars ($1,500) in
arrears on child support payments at the time the custodial parent
filed the petition under section 2 of this chapter; and
(2) has intentionally violated the terms of the most recent support
order.
(b) The department of state revenue, upon receiving an order under
subsection (a), shall notify the court whether the obligor named in the
order:
(1) is eligible for a state income tax refund; and
(2) has filed a joint state income tax return, and if the obligor has
filed a joint state income tax return, the name and address of the
individual with whom the obligor filed the joint state income tax
return.

Legislative History

As added by P.L.27-2004, SEC.4. Amended by P.L.2-2005, SEC.75.