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.
6-8.1-17-6. Income Tax Preparation; Preparer Required to Provide Ptin on Any Return
Sec. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer’s PTIN on any income tax return that the income tax return preparer prepares and files with the department. As added by P.L.212-2018(ss), SEC.29.
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 […]
6-8.1-17-8. Department Authority to Implement an Oversight Program Using Ptins
Sec. 8. The department may develop and by rule implement a program using PTINs as an oversight mechanism to assess returns to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers. As added by P.L.212-2018(ss), SEC.29.
6-8.1-17-9. Bar or Suspension of Income Tax Preparer From Filing Income Tax Returns; Hearing; Judicial Review
Sec. 9. (a) The department: (1) may investigate the actions of any income tax return preparer filing income tax returns; and (2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause. (b) Notwithstanding IC 4-21.5-2-4, the department shall conduct a hearing described in […]
6-8.1-17-10. Communication Protocols to Share and Exchange Ptin Information With Internal Revenue Service; Other States
Sec. 10. The department may establish formal and regular communication protocols with the commissioner of the Internal Revenue Service to share and exchange PTIN information for income tax return preparers who are suspected of fraud, who have been disciplined, or who are barred from filing tax returns with the department or the Internal Revenue Service. […]