Indiana § 6-8.1-9-1.5 Tax refunds; authority for the department to issue without a taxpayer
filing a refund claim in certain circumstances

Indiana Statutes

§ 6-8.1-9-1.5 — Tax refunds; authority for the department to issue without a taxpayer filing a refund claim in certain circumstances

Indiana § 6-8.1-9-1.5

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 9Refunds

This text of Indiana § 6-8.1-9-1.5 (Tax refunds; authority for the department to issue without a taxpayer filing a refund claim in certain circumstances) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-8.1-9-1.5 (2026).

Text

5.

(a)The department may issue a refund or credit without a taxpayer filing a refund claim in the event of:

(1)an error by the department;

(2)an error determined by the department; or

(3)a taxpayer's overpayment determined by the department under an audit or investigation.

(b)The department shall prescribe rules or guidelines to govern the circumstances under which the department may issue a refund or credit under this section.

(c)The department may not issue a refund or credit under this section if the period for filing a refund claim under this article has expired before the issuance of the refund or credit.

(d)Nothing in this section shall constitute a requirement that the department issue a refund or credit for an overpayment.

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5. (a) The department may issue a refund or
credit without a taxpayer filing a refund claim in the event of:
(1) an error by the department;
(2) an error determined by the department; or
(3) a taxpayer's overpayment determined by the department under
an audit or investigation.
(b) The department shall prescribe rules or guidelines to govern the
circumstances under which the department may issue a refund or credit
under this section.
(c) The department may not issue a refund or credit under this
section if the period for filing a refund claim under this article has
expired before the issuance of the refund or credit.
(d) Nothing in this section shall constitute a requirement that the
department issue a refund or credit for an overpayment.