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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 8. Collection
6-8.1-8-1.5. Partial payment of tax
Universal Citation: IN Code § 6-8.1-8-1.5 (2018)
IC 6-8.1-8-1.5 Partial payment of tax
Sec. 1.5. Whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:
(1) To any penalty owed by the taxpayer.
(2) To any interest owed by the taxpayer.
(3) To the tax liability of the taxpayer.
As added by P.L.26-1985, SEC.15.
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