Ind. Code § 9-33-3-2
If the bureau determines that a person is entitled to a refund under section 1 of this chapter, the bureau shall refund the amount of overpayment by:
(2) warrant issued by the state comptroller drawn on the treasurer of state.
A person may affirmatively elect to receive a refund in the form of a warrant rather than as a credit.
As added by P.L.198-2016, SEC.632. Amended by P.L.9-2024, SEC.314.