Sec. 6. (a) The court shall issue a final order for a state income tax refund setoff following a hearing under this chapter if the court determines by clear and convincing evidence that the obligor named in the petition:

(1) is at least one thousand five hundred dollars ($1,500) in arrears on child support payments; and

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Terms Used In Indiana Code 31-16-12.5-6

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) has intentionally violated the terms of the most recent child support order applying to the obligor.

     (b) The final order must include the amount of child support arrearage that the department of state revenue shall withhold from the obligor’s state income tax refund and the obligor’s Social Security number.

     (c) In order for the setoff to take effect with respect to a state income tax refund, the final order of the court must be received by the department of state revenue before November 1 of the taxable year for which the tax refund is payable.

As added by P.L.27-2004, SEC.4.