Indiana Code Title 6. Taxation § 6-8.1-9.5-12

(1) Department of state revenue.

(2) Child support bureau.

(3) Department of workforce development.

(4) Family and social services administration for claims concerning the Temporary Assistance for Needy Families (TANF) program.

(5) Family and social services administration for claims concerning the federal Supplemental Nutrition Assistance Program (SNAP).

(6) Family and social services administration for claims concerning the Child Care and Development Fund (CCDF).

(7) Approved postsecondary educational institutions (as defined in IC 21-7-13-6).

(8) Office of judicial administration for claims concerning the court technology fund.

(9) A claimant agency described in section 1(1)(A) of this chapter:

The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency entered into a formal agreement with the department.

(10) United States Internal Revenue Service.

(11) A claimant agency described in section 1(1)(A) of this chapter that is not identified in the order priority under subdivisions (1) through (9).  The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency has filed a written notice with the department of its intention to effect collection through a set off under this chapter.

(12) A claimant agency described in section 1(1)(B) of this chapter.  The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that the clearinghouse representing the claimant agency files an application on behalf of the claimant agency to effect collection through a set off under this chapter.