Indiana Code — Title 6 (Taxation)
IC 6-8.1-18-2
"Responsible person"
Official textiga.in.govlast amended
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 added by P.L.97-2021, SEC.2.
Amendment history
As added by P.L.97-2021, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-17-1 · "Income tax return"
- 6-8.1-17-2 · "Income tax return preparer"
- 6-8.1-17-3 · "PTIN"
- 6-8.1-17-4 · Preparation of income tax returns; substantial portion
- 6-8.1-17-5 · Income tax preparation; restricted unless PTIN provided on
- 6-8.1-17-6 · Income tax preparation; preparer required to provide PTIN
- 6-8.1-17-7 · Penalties for failing to provide PTIN
- 6-8.1-17-8 · Department authority to implement an oversight program
- 6-8.1-17-9 · Bar or suspension of income tax preparer from filing income
- 6-8.1-17-10 · Communication protocols to share and exchange PTIN
- 6-8.1-17-11 · Rules
- 6-8.1-18-1 · "Payroll service provider"
- 6-8.1-18-2 · "Responsible person"
- 6-8.1-18-3 · Annual registration; payroll service provider
- 6-8.1-18-4 · Payroll service provider; permitted to retain income…
- 6-8.1-18-5 · Payroll service provider; required contract provisions;…
- 6-8.1-18-6 · Failure to remit taxes
- 6-8.1-18-7 · Annual fee for registration
- 6-8.1-18-8 · Required address of record with the department; employer's
- 6-8.1-18-9 · Notice to employers; remittance of taxes
- 6-8.1-18-10 · Rules
- 6-8.1-19-1 · Liability for tax not remitted
- 6-8.1-19-2 · When tax not considered remitted
- 6-8.1-19-3 · Due date for unpaid tax
- 6-8.1-19-4 · Erroneous tax payment; failure of certain taxpayers to…