Section 45IAC15-10-1. Joint returns

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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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