Indiana Statutes
§ 36-2-9-19 — Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement by county treasurer
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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Indiana § 36-2-9-19 (Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement by county treasurer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
As added by P.L.56-1997, SEC.3.
Nearby Sections
15
§ 36-1-10-1
Application of chapter§ 36-1-10-10
Plans, specifications, and estimates for structures, systems, and
transportation projects§ 36-1-10-11
Property held in fee simple; sale procedure§ 36-1-10-12
Lease in anticipation of acquisition or construction of structure, system,
or transportation project§ 36-1-10-13
Hearing; procedure; execution of lease§ 36-1-10-17
Annual appropriation and tax levy§ 36-1-10-18
Tax exemption of leased structures, systems, and transportation
projects; taxation of rental paid lessor§ 36-1-10-19
Assignment or conveyance of lease; conveyance of structure, system,
or transportation project§ 36-1-10-2
Definitions§ 36-1-10-20
Repealed