Indiana Code - Taxation - Title 6, Section 6-8.1-8-1.5

Partial payment of tax

Sec. 1.5. 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.

As added by P.L.26-1985, SEC.15.

Last modified: May 28, 2006