Indiana Statutes
§ 6-8.1-10-14 — Deposit of penalties and interest for certain taxes
Indiana § 6-8.1-10-14
This text of Indiana § 6-8.1-10-14 (Deposit of penalties and interest for certain taxes) 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 § 6-8.1-10-14 (2026).
Text
(a)Except as otherwise provided in this
section or by the provisions of a listed tax, any penalties and interest
resulting from a listed tax shall be deposited as if it were the listed tax
to which the penalty and interest are associated.
(b)In the case of penalties or interest paid with regard to a tax
imposed under IC 6-3.5-1.1 (before its repeal), IC 6-3.5-6 (before its
repeal), IC 6-3.5-7 (before its repeal), or IC 6-3.6 (local income tax),
the penalties and interest shall be deposited in the state general fund.
(c)In the case of penalties or interest associated with the late
payment of a tax imposed under IC 6-6-9, IC 6-6-9.5, IC 6-6-9.7, or IC 6-6-16, or the taxes imposed under IC 6-9 by local units, penalties and
interest shall be distributed to the appropriate local unit and sha
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Legislative History
As added by P.L.194-2023, SEC.34.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-8.1-10-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-10-14.