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Indiana Code — Title 6 (Taxation)

IC 6-8.1-18-1

"Payroll service provider"

Official textiga.in.govlast amended

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 to that client's tax withholding and remittance duties under IC 6-3-4-8. The term includes a reporting agent as described in IRS Rev. Proc. 2012–32, 2012–35 I.R.B 1. The term does not include an entity registered pursuant to IC 27-16-4-1 or IC 27-16-4-6.
As added by P.L.97-2021, SEC.

# 2.

Amendment history

As added by P.L.97-2021, SEC.2.

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Nearby sections (25 sections)
  1. 6-8.1-16.3-9 · Rules
  2. 6-8.1-17-1 · "Income tax return"
  3. 6-8.1-17-2 · "Income tax return preparer"
  4. 6-8.1-17-3 · "PTIN"
  5. 6-8.1-17-4 · Preparation of income tax returns; substantial portion
  6. 6-8.1-17-5 · Income tax preparation; restricted unless PTIN provided on
  7. 6-8.1-17-6 · Income tax preparation; preparer required to provide PTIN
  8. 6-8.1-17-7 · Penalties for failing to provide PTIN
  9. 6-8.1-17-8 · Department authority to implement an oversight program
  10. 6-8.1-17-9 · Bar or suspension of income tax preparer from filing income
  11. 6-8.1-17-10 · Communication protocols to share and exchange PTIN
  12. 6-8.1-17-11 · Rules
  13. 6-8.1-18-1 · "Payroll service provider"
  14. 6-8.1-18-2 · "Responsible person"
  15. 6-8.1-18-3 · Annual registration; payroll service provider
  16. 6-8.1-18-4 · Payroll service provider; permitted to retain income…
  17. 6-8.1-18-5 · Payroll service provider; required contract provisions;…
  18. 6-8.1-18-6 · Failure to remit taxes
  19. 6-8.1-18-7 · Annual fee for registration
  20. 6-8.1-18-8 · Required address of record with the department; employer's
  21. 6-8.1-18-9 · Notice to employers; remittance of taxes
  22. 6-8.1-18-10 · Rules
  23. 6-8.1-19-1 · Liability for tax not remitted
  24. 6-8.1-19-2 · When tax not considered remitted
  25. 6-8.1-19-3 · Due date for unpaid tax
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