Ind. Admin. Code tit. 45, § 15-10-1 - Joint Returns
Current as of January 1, 1970
45 IAC 15-10-1 Joint returns
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-9.5-5; IC 6-8.1-9.5-11
Sec. 1. For purposes of IC 6-8.1-9.5-11, a co-refundee who is not a debtor must file with the department its defense to a proposed set off within thirty (30) days of the written notice provided in IC 6-8.1-9.5-5. A "defense" shall constitute any reasonable evidence which establishes that the co-refundee is not a debtor to the claimant agency.
(Department of State Revenue; 45 IAC 15-10-1; filed Oct 1, 1987, 1:30 pm: 11 IR 543)
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