Indiana Code - Taxation - Title 6, Section 6-1.1-37-12

Interest or penalties credited or charged to appropriate taxing
units

Sec. 12. The amount of interest or penalty collected from, or
credited or refunded to, a taxpayer under this chapter shall be
credited or charged to the appropriate taxing units.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006