§ 6-8.1-9.5-3.5 — Clearinghouse for claimant agencies that are political subdivisions; purposes; registration; agreement

Indiana § 6-8.1-9.5-3.5

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 9.5: Set Off of Refunds

Text

5. (a) As used in this section, "claimant
agency" refers only to a claimant agency described in section 1(1)(B)
of this chapter.
(b) The department may enter into a contract with a nonprofit entity
organized in Indiana that represents political subdivisions to establish
a clearinghouse for the following purposes:
(1) To compile and consolidate debts of claimant agencies in a
format that is consistent with the department's requirements for
the set off of tax refunds under this chapter.
(2) To act as an intermediary on behalf of a claimant agency with
respect to the department for purposes of this chapter.
(3) To submit an application for the set off of tax refunds with the
department on behalf of a claimant agency under section 3(b) of
this chapter.
(4) To provide any other assistance to a claimant agency or the
department that the department considers appropriate. Assistance
under this subdivision may include authorization for the
clearinghouse to establish and maintain a toll free telephone
number that enables a debtor to make inquiries concerning a tax
refund set off under this chapter.
(c) A clearinghouse must register with the department. The
department may recognize only one (1) clearinghouse to represent
political subdivisions at any given time.
(d) A political subdivision may enter into an agreement with a
clearinghouse registered under subsection (c) to carry out activities on
behalf of the political subdivision as authorized in the agreement.
(e) The department may adopt rules under IC 4-22-2 that set forth
the procedures and format requirements that must be included in an
agreement entered into under subsection (d).

Legislative History

As added by P.L.239-2017, SEC.26. Amended by P.L.117-2018, SEC.7.