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.
6-8.1-16.3-9. Administrative Rules
Sec. 9. The department may adopt rules under IC 4-22-2, including emergency rules in the manner provided under IC 4-22-2-37.1, to implement this chapter. An emergency rule implemented under this section expires on the earlier of the following dates: (1) The expiration date stated in the emergency rule. (2) The date the emergency rule is […]
6-8.1-18-5. Payroll Service Provider; Required Contract Provisions; Third Party Payroll Services
Sec. 5. A contract entered into by a business client with a payroll service provider for third party payroll services must include a provision that substantially specifies that if the payroll service provider fails to deposit a business client’s employer withholding taxes when due, and the failure is caused by an error or omission of […]
6-8.1-17-1. “Income Tax Return”
Sec. 1. As used in this chapter, “income tax return” means any of the following: (1) An individual income tax return under IC 6-3. (2) A corporate income tax return under IC 6-3. (3) A financial institutions tax return under IC 6-5.5. (4) A utility receipts tax return under IC 6-2.3 (before its repeal). (5) […]
6-8.1-17-2. “Income Tax Return Preparer”
Sec. 2. (a) As used in this chapter, “income tax return preparer” means any of the following: (1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year. (2) A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for […]
6-8.1-17-3. “Ptin”
Sec. 3. As used in this chapter, “PTIN” means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under 26 U.S.C. 6109. As added by P.L.212-2018(ss), SEC.29.