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. […]
6-8.1-17-11. Rules
Sec. 11. The department may adopt rules for the administration and enforcement of this chapter. As added by P.L.212-2018(ss), SEC.29.
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 […]