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.
Ind. Code § 6-1.1-37-12
Interest or penalties credited or charged to appropriate taxing units
Formerly: Acts 1975, P.L.47, SEC.1.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.