Indiana § 36-3-5-12 - Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement
Full text of Indiana Indiana Code § 36-3-5-12 — Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement, with citation guidance and answers to common questions.
§ 36-3-5-12. Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement
Sec. 12. (a) Except as provided in subsection (b), if the controller is held personally liable for penalties and interest assessed by the Internal Revenue Service, the county treasurer shall reimburse the controller in an amount equal to the penalties and interest.
(b) The county treasurer may not reimburse the controller under subsection (a) if the controller willfully or intentionally fails or refuses to file a return or make a required deposit on the date the return or deposit is due.
As added by P.L.227-2005, SEC.30.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 36-3-5-12
What does Indiana Code § 36-3-5-12 cover?
Section 36-3-5-12 ("Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 36-3-5-12?
A common citation format is "Indiana Code § 36-3-5-12" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 36-3-5-12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.