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.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 18. Payroll Service Provider Registration
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 Generated on Client Funds
6-8.1-18-5. Payroll Service Provider; Required Contract Provisions; Third Party Payroll Services
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 Address