Indiana § 36-3-5-12 Personal liability for penalties and interest assessed by Internal
Revenue Service; reimbursement

Indiana Statutes

§ 36-3-5-12 — Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement

Indiana § 36-3-5-12

Title 36LOCAL GOVERNMENT

Art. 3GOVERNMENT OF INDIANAPOLIS AND

Ch. 5Appointed Officers, Departments, and Boards

This text of Indiana § 36-3-5-12 (Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement) 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 § 36-3-5-12 (2026).

Text

(a)Except as provided in subsection (b), if the controller is held personally liable for penalties and interest assessed by the Internal Revenue Service, the county treasurer shall reimburse the controller in an amount equal to the penalties and interest.

(b)The county treasurer may not reimburse the controller under subsection (a) if the controller willfully or intentionally fails or refuses to file a return or make a required deposit on the date the return or deposit is due.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Except as provided in subsection (b), if the
controller is held personally liable for penalties and interest assessed
by the Internal Revenue Service, the county treasurer shall reimburse
the controller in an amount equal to the penalties and interest.
(b) The county treasurer may not reimburse the controller under
subsection (a) if the controller willfully or intentionally fails or refuses
to file a return or make a required deposit on the date the return or
deposit is due.