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)