§ 36-1-9.5-54 — Revenue department access to names of contractors and subcontractors; tax delinquents; award of contracts; deduction of delinquent taxes from payment

Indiana § 36-1-9.5-54

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 1: GENERAL PROVISIONS
• Ch. 9.5: Qualifications of Bidders for Certain Contracts

Text

(a) An entity may allow the department of
state revenue access to the name of each person who is either:
(1) bidding on a contract to be awarded under this chapter; or
(2) a contractor or a subcontractor under this chapter.
(b) If an entity is notified by the department of state revenue that a
bidder is on the most recent tax warrant list, the entity may not award
a contract to that bidder until:
(1) the bidder provides to the entity a statement from the
department of state revenue that the bidder's delinquent tax
liability has been satisfied; or
(2) the entity receives a notice from the commissioner of the
department of state revenue under IC 6-8.1-8-2(k).
(c) The department of state revenue may notify:
(1) the entity; and
(2) the state comptroller;
that a contractor or subcontractor under this chapter is on the most
recent tax warrant list, including the amount that the person owes in
delinquent taxes. The state comptroller shall deduct from the
contractor's or subcontractor's payment the amount owed in delinquent
taxes. The state comptroller shall remit this amount to the department
of state revenue and pay the remaining balance to the contractor or
subcontractor.

Legislative History

As added by P.L.85-1991, SEC.3. Amended by P.L.9-2024, SEC.542.