US Lawyer Database

6-8.1-18-6. Failure to Remit Taxes

Sec. 6. (a) If a payroll service provider knowingly or intentionally fails to remit taxes withheld pursuant to IC 6-3-4, the payroll service provider is liable and the responsible persons of the payroll service provider shall be personally liable for such taxes that were withheld by the employer and collected by the payroll service provider […]

6-8.1-18-7. Annual Fee for Registration

Sec. 7. The department may charge an annual fee for registration under this chapter. The following apply to any fee charged by the department under this section: (1) The fee must be imposed in a range of amounts based on the number of clients of a payroll service provider. (2) The estimated annual revenue from […]

6-8.1-18-8. Required Address of Record With the Department; Employer’s Address

Sec. 8. The employer’s address shall be the address of record with the department for withholding tax purposes. An employer’s address of record with the department may be changed only by direct written request from the employer. A payroll service provider may not change an address of record with the department. As added by P.L.97-2021, […]

6-8.1-18-9. Notice to Employers; Remittance of Taxes

Sec. 9. The department shall provide notice to an employer when a payment of taxes pursuant to IC 6-3-4 has been remitted by either the employer or the payroll service provider or any other entity that pays the taxes on behalf of the employer. The department may provide the notice under this section by advising […]

6-8.1-18-10. Department May Adopt Rules

Sec. 10. The department may adopt rules under IC 4-22-2, including emergency rules in the manner provided under IC 4-22-2-37.1, for the administration and enforcement of this chapter. As added by P.L.97-2021, SEC.2.

6-8.1-17-7. Penalties for Failing to Provide Ptin

Sec. 7. (a) Except as provided in subsection (b) and in addition to any other penalties provided by law, the department may impose on any income tax return preparer who violates this chapter by failing to provide the income tax return preparer’s PTIN a penalty of fifty dollars ($50) for each violation, but not to […]