Indiana § 6-8.1-8-1.5 Partial payment of tax

Indiana Statutes

§ 6-8.1-8-1.5 — Partial payment of tax

Indiana § 6-8.1-8-1.5

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 8Collection

This text of Indiana § 6-8.1-8-1.5 (Partial payment of tax) 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 § 6-8.1-8-1.5 (2026).

Text

5.

(a)For a taxable period beginning after December 31, 2020, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:

(1)To the tax liability of the taxpayer.

(2)To any penalty owed by the taxpayer.

(3)To any interest owed by the taxpayer.

(b)For a taxable period beginning before January 1, 2021, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:

(1)To any penalty owed by the taxpayer.

(2)To any interest owed by the taxpayer.

(3)To the tax liability of the taxpayer. In the case of a taxpayer with multiple liabilities, the department may adopt rules under IC 4-22-2 to establish the manner in which

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5. (a) For a taxable period beginning after
December 31, 2020, whenever a taxpayer makes a partial payment on
the taxpayer's tax liability, the department shall apply the partial
payment in the following order:
(1) To the tax liability of the taxpayer.
(2) To any penalty owed by the taxpayer.
(3) To any interest owed by the taxpayer.
(b) For a taxable period beginning before January 1, 2021, whenever
a taxpayer makes a partial payment on the taxpayer's tax liability, the
department shall apply the partial payment in the following order:
(1) To any penalty owed by the taxpayer.
(2) To any interest owed by the taxpayer.
(3) To the tax liability of the taxpayer.
In the case of a taxpayer with multiple liabilities, the department may
adopt rules under IC 4-22-2 to establish the manner in which payments
are applied to the taxpayer's outstanding liabilities.