45 IAC 15-10-1
45 IAC 15-10-1 Joint returns
Cite as Ind. Admin. Code tit. 45, r. 15-10-1
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.