Indiana Code 36-1-9.5-54. Revenue department access to names of contractors and subcontractors; tax delinquents; award of contracts; deduction of delinquent taxes from payment
(1) bidding on a contract to be awarded under this chapter; or
Terms Used In Indiana Code 36-1-9.5-54
- award: means the acceptance by an entity of a bid and authorization by an entity to enter into a contract with the bidder. See Indiana Code 36-1-9.5-5
- bidder: means an individual, a partnership, a firm, a limited liability company, a corporation, or other person submitting a bid for advertised work. See Indiana Code 36-1-9.5-7
- contract: means the written agreement between an entity and a contractor setting forth the obligations of the parties. See Indiana Code 36-1-9.5-9
- Contract: A legal written agreement that becomes binding when signed.
- contractor: means an individual, a partnership, a firm, a limited liability company, a corporation, or other person contracting with or desiring to contract with an entity for performance of prescribed work. See Indiana Code 36-1-9.5-10
- entity: means the following:
Indiana Code 36-1-9.5-11
- subcontractor: means an individual, a partnership, a firm, a limited liability company, a corporation, or other person to whom a contractor sublets part of a contract. See Indiana Code 36-1-9.5-16
(b) If an entity is notified by the department of state revenue that a bidder is on the most recent tax warrant list, the entity may not award a contract to that bidder until:
(1) the bidder provides to the entity a statement from the department of state revenue that the bidder’s delinquent tax liability has been satisfied; or
(2) the entity receives a notice from the commissioner of the department of state revenue under IC 6-8.1-8-2(k).
(c) The department of state revenue may notify:
(1) the entity; and
(2) the auditor of state;
that a contractor or subcontractor under this chapter is on the most recent tax warrant list, including the amount that the person owes in delinquent taxes. The auditor of state shall deduct from the contractor’s or subcontractor’s payment the amount owed in delinquent taxes. The auditor of state shall remit this amount to the department of state revenue and pay the remaining balance to the contractor or subcontractor.
As added by P.L.85-1991, SEC.3.