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.
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