Ind. Code § 6-8.1-9.5-7
(c) A notice issued by a political subdivision under subsection (b) must state substantially the following:
(5) A statement that in addition to the amount of the debt owed by the debtor, the total amount of the set off of the debtor's tax refund may include the following fees for processing the set off of the debtor's tax refund, as applicable:
(B) One (1) or more local collection assistance fees described in section 10(b) of this chapter.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.7-1987, SEC.7; P.L.239-2017, SEC.28; P.L.117-2018, SEC.11.