Indiana Code Title 4. State Offices and Administration § 4-30-11-11

Sec. 11. (a) As used in this section, “debt” means an obligation that is evidenced by an assessment or lien issued by a state agency, a judgment, or a final order of an administrative agency.

(b) The treasurer of state, the department of state revenue, the department of administration, the Indiana department of transportation, the attorney general, the department of child services, and the courts shall identify to the commission, in the form and format prescribed by the commission and approved by the state comptroller, a person who:

(c) Before the payment of a prize of more than five hundred ninety-nine dollars ($599) to a claimant identified under subsection (b), the commission shall deduct the amount of the obligation from the prize money and transmit the deducted amount to the state comptroller.  The commission shall pay the balance of the prize money to the prize winner after deduction of the obligation.  If a prize winner owes multiple obligations subject to offset under this section and the prize is insufficient to cover all obligations, the amount of the prize shall be applied as follows:

Within each of the categories described in subdivisions (1) through (4), the amount and priority of the prize shall be applied in the manner that the state comptroller determines to be appropriate.  The commission shall reimburse the state comptroller pursuant to an agreement under IC 4-30-15-5 for the expenses incurred by the state comptroller in carrying out the duties required by this section.