Indiana § 36-2-9-19 Personal liability for penalties and interest assessed by Internal
Revenue Service; reimbursement by county treasurer

Indiana Statutes

§ 36-2-9-19 — Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement by county treasurer

Indiana § 36-2-9-19

Title 36LOCAL GOVERNMENT

Art. 2GOVERNMENT OF COUNTIES GENERALLY

Ch. 9County Auditor

This text of Indiana § 36-2-9-19 (Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement by county treasurer) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 36-2-9-19 (2026).

Text

If a county auditor is held personally liable for
penalties and interest assessed by the Internal Revenue Service, the
county treasurer shall reimburse the county auditor in an amount equal
to the penalties and interest. However, the county treasurer may not
reimburse the county auditor if the county auditor willfully or
intentionally failed or refused to file a return or make a required deposit
on the date the return or deposit was due.

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If a county auditor is held personally liable for
penalties and interest assessed by the Internal Revenue Service, the
county treasurer shall reimburse the county auditor in an amount equal
to the penalties and interest. However, the county treasurer may not
reimburse the county auditor if the county auditor willfully or
intentionally failed or refused to file a return or make a required deposit
on the date the return or deposit was due.