1. (a) An entity may allow the department of state revenue access to the name of each person who is either:

   1. (1) bidding on a contract to be awarded under this chapter; or
   2. (2) a contractor or a subcontractor under this chapter.

2. (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. (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. (2) the entity receives a notice from the commissioner of the department of state revenue under IC 6-8.1-8-2 (k).

3. (c) The department of state revenue may notify:

   1. (1) the entity; and

   2. (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.

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