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2021 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 37. Miscellaneous Penalty and Interest Provisions
6-1.1-37-12. Interest or Penalties Credited or Charged to Appropriate Taxing Units
Universal Citation: IN Code § 6-1.1-37-12 (2021)
Sec. 12. The amount of interest or penalty collected from, or credited or refunded to, a taxpayer under this chapter shall be credited or charged to the appropriate taxing units.
[Pre-1975 Property Tax Recodification Citation: 6-1-32-8.]
Formerly: Acts 1975, P.L.47, SEC.1.
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