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.
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