Indiana Code Title 34. Civil Law and Procedure § 34-28-9.2-10

Sec. 10. If the department of state revenue issues a determination, ruling, or finding to the commission or any lottery winner declaring that the voluntary assignment of a prize will reduce the state income tax due on the prize, the department of state revenue shall file the determination, ruling, or finding with the lottery commission, the attorney general's office, and the office of judicial administration.  A court may not issue an order authorizing a voluntary assignment of a prize after the date the determination, ruling, or finding is filed.