{"data":{"id":"us-in/ic-6-1.1-37-12","jurisdiction":"us-in","citation":"IC 6-1.1-37-12","heading":"Interest or penalties credited or charged to appropriate taxing units","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 37. Miscellaneous Penalty and Interest Provisions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-37-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8d4efad9e836211d75949e01d2392f4ec43dad62d16216356c20d62adeb9d6ff","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-37-11","next":"us-in/ic-6-1.1-37-13"},"notice":"GroundRules: Original legal text. Not legal advice."}