Indiana Statutes
§ 6-8.1-9.5-11 — Combined returns
Indiana § 6-8.1-9.5-11
This text of Indiana § 6-8.1-9.5-11 (Combined returns) 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 § 6-8.1-9.5-11 (2026).
Text
If set off is sought pursuant to the
provisions of this chapter against the combined refund of taxpayers
who have previously filed a combined return, the entire refund is
subject to set off unless there is a timely defense raised by a
co-refundee who is not a debtor as defined in this chapter. If a timely
defense is raised that the refund is based on a combined application of
a debtor and a nondebtor, then set off shall only be effected against the
debtor's share of the refund.
As added by Acts 1981, P.L.97, SEC.1.
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-8.1-9.5-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-9.5-11.