{"data":{"id":"us-in/ic-6-8.1-8-1.5","jurisdiction":"us-in","citation":"IC 6-8.1-8-1.5","heading":"Partial payment of tax","body":"Sec. 1.5. (a) For a taxable period beginning after December 31, 2020, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:\n(1) To the tax liability of the taxpayer.\n(2) To any penalty owed by the taxpayer.\n(3) To any interest owed by the taxpayer.\n(b) For a taxable period beginning before January 1, 2021, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:\n(1) To any penalty owed by the taxpayer.\n(2) To any interest owed by the taxpayer.\n(3) To the tax liability of the taxpayer.\nIn the case of a taxpayer with multiple liabilities, the department may adopt rules under IC 4-22-2 to establish the manner in which payments are applied to the taxpayer's outstanding liabilities.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 8. Collection"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-8-1.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d596f488d95bd4fdd0c1a8672067d0fc53aa66ebb9016ff1d28c0848c90ca2b7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-8-1","next":"us-in/ic-6-8.1-8-1.7"},"notice":"GroundRules: Original legal text. Not legal advice."}