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.
6-8.1-18-1. “Payroll Service Provider”
Sec. 1. As used in this chapter, “payroll service provider” means a third party service provider that is authorized to prepare and file returns, withdraw funds and hold the funds in the payroll service provider’s bank account, remit payment, and take other similar reporting and compliance actions on behalf of a business client with regard […]
6-8.1-16.3-6. Public Record Laws; Exception
Sec. 6. (a) Notwithstanding IC 5-14-3, all documents, information, or records of the pilot program pertaining to: (1) incremental pricing; (2) trade secrets; or (3) confidential financial information; may not be disclosed to the public. (b) Except as specifically provided by law, all remaining records pertaining to the pilot program are subject to public disclosure […]
6-8.1-18-2. “Responsible Person”
Sec. 2. As used in this chapter, “responsible person” means an officer or director of a payroll service provider, or an employee or any other person affiliated with a payroll service provider, who is responsible for collecting, accounting for, and paying withholding taxes on behalf of a business client of the payroll service provider. As […]
6-8.1-16.3-7. State and Local Taxation Prohibited
Sec. 7. Except as provided under state or federal law, local and state taxes may not be imposed on the pilot program. As added by P.L.147-2018, SEC.4.
6-8.1-18-3. Annual Registration; Payroll Service Provider
Sec. 3. (a) The department shall require each payroll service provider to annually register with the department in the manner prescribed by the department. (b) The department shall prescribe the annual registration form to be used by a registrant under subsection (a). The form must require at least the following: (1) A list of all […]