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Indiana Code — Title 6 (Taxation)

IC 6-8.1-10-14

Deposit of penalties and interest for certain taxes

Official textiga.in.govlast amended

Sec. 14.

# (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 shall

be distributed, spent, or otherwise managed in the same manner as the underlying tax.

# (d)

Amounts collected under IC 6-8.1-10-5 shall be deposited in the state general fund.
As added by P.L.194-2023, SEC.34.

Amendment history

As added by P.L.194-2023, SEC.34.

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Nearby sections (25 sections)
  1. 6-8.1-10-3 · Failure to file return; preparation by department; penalty
  2. 6-8.1-10-3.5 · Failure to file return; penalty for past due returns
  3. 6-8.1-10-4 · Failure to file return; fraudulent intent to evade tax;…
  4. 6-8.1-10-5 · Faulty payment; penalty; required use of guaranteed funds
  5. 6-8.1-10-6 · Failure to file information return; penalty; exceptions
  6. 6-8.1-10-7 · Maximum and minimum penalties
  7. 6-8.1-10-8 · Repealed
  8. 6-8.1-10-9 · Dissolution, liquidation, or withdrawal of corporation;
  9. 6-8.1-10-9.5 · Successor liability for certain unpaid taxes; notice;…
  10. 6-8.1-10-11 · Repealed
  11. 6-8.1-10-12 · Additional penalty; failure to participate in amnesty…
  12. 6-8.1-10-13 · Civil penalties for violations
  13. 6-8.1-10-14 · Deposit of penalties and interest for certain taxes
  14. 6-8.1-11-1 · Repealed
  15. 6-8.1-11-2 · Legislative findings
  16. 6-8.1-11-3 · Taxpayer rights advocate office; duties
  17. 6-8.1-12-1 · Development and implementation of program
  18. 6-8.1-12-2 · Purpose
  19. 6-8.1-12-3 · Mandatory program projects
  20. 6-8.1-12-4 · Repealed
  21. 6-8.1-14-1 · Annual public hearing
  22. 6-8.1-14-2 · Taxpayer input
  23. 6-8.1-14-3 · Annual report
  24. 6-8.1-14-4 · Contents of report
  25. 6-8.1-15-1 · "Charges for mobile telecommunications service" defined
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