Indiana Code — Title 6 (Taxation)
IC 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 the fee may not exceed the cost to implement
the provisions of this chapter and on ongoing maintenance.
Any fees collected under this section shall be deposited into a special account in the state general fund known as the payroll service provider registration fee account. Money in the payroll service provider registration fee account is annually appropriated to the department for its use in carrying out the purposes of this chapter.
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)
- 6-8.1-17-6 · 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…
- 6-8.1-19-5 · Form to remit tax
- 6-8.1-19-6 · Distribution of tax collected
- 6-9-1-0.3 · Legalization of certain expenditures to promote tourism in…
- 6-9-1-1 · "Board of managers" defined
- 6-9-1-2 · Special funds board of managers; creation in certain counties;