Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration

6-8.1-3-1. Tax Administration, Collection, and Enforcement; Vehicle Excise Tax; Commercial Vehicle Excise Taxes - Sec. 1. (a) The department has the primary responsibility for...

6-8.1-3-2. Employees; Hiring; Compensation; Conflict of Interest - Sec. 2. (a) The commissioner, with the governor's approval, may...

6-8.1-3-2.2. Unauthorized Investigations or Surveillance - Sec. 2.2. (a) This section does not: (1) apply to...

6-8.1-3-2.5. Employee Evaluations Based on Revenue Collected or Tax Liability Assessed - Sec. 2.5. The department may not include the amount of...

6-8.1-3-2.6. Certification of Compliance With Employee Evaluation Criteria - Sec. 2.6. The commissioner shall certify in the report submitted...

6-8.1-3-3. Adoption of Rules; Copies of Rules and Statements - Sec. 3. (a) The department shall adopt, under IC 4-22-2,...

6-8.1-3-3.5. Guidelines Available for Public Inspection and Copying; Letters of Findings; Removal of Information - Sec. 3.5. (a) Subject to subsection (b), the department shall...

6-8.1-3-4. Forms; Electronic Format - Sec. 4. The department has the sole authority to furnish...

6-8.1-3-5. Signature on Documents - Sec. 5. All notices, summons, warrants, waivers, demands, or other...

6-8.1-3-6. Records; Audit - Sec. 6. (a) The department shall maintain, for a period...

6-8.1-3-7. Reciprocal Information Agreements; Cooperation of Other Agencies; Submission of Required Electronic File of Information - Sec. 7. (a) The department may enter into reciprocal agreements...

6-8.1-3-7.1. Department Agreement to Provide Information to County Treasurer or Fiscal Officer; Electronic Format; Information May Not Be Disclosed - Sec. 7.1. (a) As used in this section, "fiscal officer"...

6-8.1-3-8. Representation of Taxpayers Before Department; Qualifications; Requirements - Sec. 8. (a) The department may prescribe qualifications a person...

6-8.1-3-8.5. Taxpayer Hearings - Sec. 8.5. (a) This section applies to a hearing conducted...

6-8.1-3-9. Office Space - Sec. 9. The state of Indiana shall provide suitable office...

6-8.1-3-10. Contracts for Services - Sec. 10. (a) The department may enter into contracts with...

6-8.1-3-11. Mailing of Documents - Sec. 11. (a) As used in this section, "secure electronic...

6-8.1-3-11.2. Notice Statement; Documents That Establish a Deadline - Sec. 11.2. In the case of a notice to a...

6-8.1-3-12. Powers; Department; County Treasurer; Audits; Appraisals; Investigations; Statistical Sampling - Sec. 12. (a) The department may audit any returns filed...

6-8.1-3-13. Criminal Prosecutions; Civil Actions - Sec. 13. (a) The attorney general and the respective county...

6-8.1-3-14. Motor Fuel Taxes; Apportionment on Allocation Basis; Reciprocal Agreements; International Fuel Tax Agreement - Sec. 14. (a) The department, on behalf of the state,...

6-8.1-3-15. Report; Uncollectible Delinquent Tax Liabilities - Sec. 15. Before February 1 of each year, the department...

6-8.1-3-16. Outstanding Tax Warrants; List; Tax Releases; Motor Vehicle Title Tax Liens; Tax Collector Fees; Sheriffs; Internet Publication of List of Persons With Revoked or Nonrenewed Retail Merchant Certificates - Sec. 16. (a) The department shall prepare a list of...

6-8.1-3-17. Settlement of Tax Liability Disputes; Waiver of Interest and Penalties - Sec. 17. (a) Before an original tax appeal is filed...

6-8.1-3-18. Repealed - As added by P.L.24-1992, SEC.58. Amended by P.L.18-1994, SEC.40. Repealed...

6-8.1-3-19. Repealed - As added by P.L.12-1995, SEC.98. Amended by P.L.2-1996, SEC.219. Repealed...

6-8.1-3-20. Duty to Enter a Memorandum of Understanding With the Indiana Gaming Commission - Sec. 20. (a) The department shall enter a memorandum of...

6-8.1-3-21. Indiana to Become Member of Multistate Tax Commission; Cost of Membership - Sec. 21. (a) As used in this section, "associate member"...

6-8.1-3-21.2. Information Sharing Concerning Construction Workers Misclassified as Independent Contractors - Sec. 21.2. (a) This section applies after December 31, 2009....

6-8.1-3-23. Information Sharing; Business Formation - Sec. 23. The department shall, in coordination with the secretary...

6-8.1-3-25. Deposit of Amounts Collected Under an Amnesty Program - Sec. 25. Notwithstanding any other law, the department shall deposit...

6-8.1-3-26. Report; Geographic Information Systems Mapping of Local Income Tax Collection - Sec. 26. The department shall, before September 1 of each...

6-8.1-3-27. Requirement for Each County to Periodically Submit Data to the Gis Officer; Use by the Department to Identify Each Taxing Unit - Sec. 27. (a) The appropriate county officer, as designated by...

6-8.1-3-28. Procedures When Tax Is Distributed to a County in Error - Sec. 28. (a) If the department determines that an amount...

Chapter 4. Divisions of the Department

6-8.1-4-1. Establishment of Division; Division of Audit; Duties - Sec. 1. (a) The commissioner may establish within the department...

6-8.1-4-1.5. Repealed - As added by P.L.72-1988, SEC.2. Amended by P.L.80-1989, SEC.13; P.L.99-1989,...

6-8.1-4-1.6. Special Tax Division; Duties - Sec. 1.6. Subject to the discretion of the commissioner as...

6-8.1-4-2. Audit and Special Tax Divisions; Powers and Duties - Sec. 2. (a) The division of audit may: (1) have...

6-8.1-4-3. Personnel of Divisions; Administration of Divisions - Sec. 3. (a) The requirements of this section are subject...

6-8.1-4-4. Commercial Motor Vehicle Owners or Operators Registration Center - Sec. 4. (a) The department shall establish a registration center...

6-8.1-4-5. Authority to Deny Applications Involving Commercial Motor Vehicles - Sec. 5. (a) The department may deny an application under...

Chapter 5. Assessment of Taxes

6-8.1-5-1. Proposed Assessment; Notice; Protest; Hearing; Letter of Findings; Rehearing; Appeal; Demand for Payment - Sec. 1. (a) As used in this section, "letter of...

6-8.1-5-1.5. Secondary Review; Procedures; Agreement - Sec. 1.5. (a) This section applies to: (1) department audits,...

6-8.1-5-2. Time Limits on Issuing Proposed Assessment; Erroneous Refund; Extension of Assessment Time Period; Modification of Federal Income or Tax Liability - Sec. 2. (a) Except as otherwise provided in this section...

6-8.1-5-2.5. Correcting Assessment Notice; Responsible Party; Exemption From Time Limitations - Sec. 2.5. (a) If the department determines that a proposed...

6-8.1-5-3. Jeopardy Assessment; Jeopardy Tax Warrant; Levy and Sale; Bond - Sec. 3. (a) If at any time the department finds...

6-8.1-5-4. Books and Records; Federal Returns; Inspection - Sec. 4. (a) Every person subject to a listed tax...

6-8.1-5-5. Information to Be Provided by Person Conducting or Sponsoring an Event at a Qualified Motorsports Facility; Additional Reporting - Sec. 5. (a) Any person or entity that conducts or...

6-8.1-5-6. Motor Carrier Fuel Tax and Surcharge Tax; Records or Reports; Audits or Examinations; Reimbursement - Sec. 6. (a) If a record or report maintained outside...

Chapter 6. Filing and Due Dates

6-8.1-6-1. Due Date Extensions; Requirements; Tax Payments; Penalties and Interest - Note: This version of section effective until 1-1-2023. See also...

6-8.1-6-1-b. Due Date Extensions; Requirements; Tax Payments; Penalties and Interest - Note: This version of section effective 1-1-2023. See also preceding...

6-8.1-6-2. Saturdays, Sundays, and Holidays - Note: This version of section effective until 1-1-2023. See also...

6-8.1-6-2-b. Repealed - Note: This repeal of section effective 1-1-2023. See also preceding...

6-8.1-6-3. Date of Filing - Sec. 3. (a) A document, including a form, a return,...

6-8.1-6-4. Certification of Returns and Forms - Sec. 4. All returns and forms that a person is...

6-8.1-6-4.5. Rounding to Nearest Whole Dollar - Sec. 4.5. A taxpayer that is required under IC 6-3-4-1...

6-8.1-6-5. Taxpayer Return; Itemization of Income Derived From Sources Outside Indiana - Sec. 5. The department shall request from each taxpayer the...

6-8.1-6-6. Repealed - As added by P.L.347-1989(ss), SEC.19. Amended by P.L.21-1990, SEC.38. Repealed...

6-8.1-6-7. Electronic Filing of Returns or Documents; Rules - Sec. 7. (a) Notwithstanding any other provisions of this title,...

6-8.1-6-8. Information Concerning Municipal Taxpayers - Sec. 8. (a) The department in cooperation with the department...

Chapter 7. Confidentiality

6-8.1-7-1. Confidentiality of Tax Information; Court Orders; Persons Eligible to Receive Tax Information - Sec. 1. (a) This subsection does not apply to the...

6-8.1-7-2. Statistical Studies Derived From Tax Returns; Disclosure of Results; Information as to Individuals Filing Returns - Sec. 2. (a) The department may compile statistical studies from...

6-8.1-7-3. Violation; Offense - Sec. 3. A person who violates the provisions of this...

Chapter 8. Collection

6-8.1-8-1. Form of Payment; Receipt - Sec. 1. (a) A person may make a tax payment:...

6-8.1-8-1.5. Partial Payment of Tax - Sec. 1.5. (a) For a taxable period beginning after December...

6-8.1-8-1.7. Required Periodic Payments by Electronic Funds Transfer - Sec. 1.7. The department may require a person who is...

6-8.1-8-2. Demand Notice; Issuance of Tax Warrant; Recording of Warrant Becomes Judgment Creating Lien; Release of Judgment; Sheriff; Voiding of Lien if Department Does Not File Action to Foreclose - Sec. 2. (a) Except as provided in IC 6-8.1-5-3 and...

6-8.1-8-3. Judgments Arising From Tax Warrants; Collection - Sec. 3. (a) The county sheriff of a county shall...

6-8.1-8-4. Judgment Arising From Tax Warrant; Collection by Department; Special Counsel - Sec. 4. (a) When the department collects a judgment arising...

6-8.1-8-5. Restraining Order - Sec. 5. At any time after a judgment arising from...

6-8.1-8-6. Receivership; Court Order; Appeal - Sec. 6. (a) If a person does not pay a...

6-8.1-8-7. Remedies Cumulative - Sec. 7. The remedies for tax collection provided to the...

6-8.1-8-8. Uncollected Tax Warrants; Action by Department - Sec. 8. After a tax warrant becomes a judgment under...

6-8.1-8-8.5. Enforceability of Judgment Arising From Tax Warrant - Sec. 8.5. (a) For purposes of this chapter, a judgment...

6-8.1-8-8.7. Data Match System; Financial Institutions - Sec. 8.7. (a) The department shall operate a data match...

6-8.1-8-9. Levy Release or Tax Warrant Surrender; Grounds - Sec. 9. (a) This section does not apply to a...

6-8.1-8-10. Bank Charges Incurred Through Erroneous Levy; Reimbursement - Sec. 10. (a) As used in this section, "bank charges"...

6-8.1-8-11. Filing Claim for Reimbursement - Sec. 11. A claimant for reimbursement under section 10 of...

6-8.1-8-12. Claim Approval - Sec. 12. (a) The department shall approve a claim filed...

6-8.1-8-13. Response to Claim; Denial; Notice - Sec. 13. The department shall respond to a claim filed...

6-8.1-8-14. Determination of Uncollectible Liability; Effect on Lien - Sec. 14. The commissioner may determine that an outstanding liability...

6-8.1-8-15. Levying Against Unclaimed Property - Sec. 15. (a) As used in this section, "apparent owner"...

6-8.1-8-16. Limit on Issuing, Imposing, or Commencing Demand Notices, Warrants, Levies, Proceedings, or Liens - Sec. 16. (a) This section applies without an injunction from...

6-8.1-8-17. Tax Warrant Issued to a Taxpayer Who Has Not Filed a Return - Sec. 17. (a) This section applies when the department issues...

Chapter 9. Refunds

6-8.1-9-1. Filing of Claim; Time Limitation; Considerations and Hearing; Decision; Appeal - Sec. 1. (a) If a person has paid more tax...

6-8.1-9-1.2. Filing Fee Refund - Sec. 1.2. Notwithstanding section 1(d) of this chapter, if a...

6-8.1-9-1.3. Tax Refunds; Allocation Among Funds - Sec. 1.3. If the department makes a refund of taxes...

6-8.1-9-1.5. Tax Refunds; Authority for the Department to Issue Without a Taxpayer Filing a Refund Claim in Certain Circumstances - Sec. 1.5. (a) The department may issue a refund or...

6-8.1-9-2. Excess Tax Payments; Procedure for Credit or Refund; Pass Through Entities - Sec. 2. (a) If the department finds that a person...

6-8.1-9-3. Gasoline, Special Fuel, and Vehicle Excise Taxes; Inapplicability - Sec. 3. This chapter does not apply to refund claims...

6-8.1-9-4. Taxpayer Election to Contribute All or Part of the Taxpayer's Refund - Sec. 4. (a) Every individual (other than a nonresident) who...

6-8.1-9-7. Class Actions; Requisites; Time Limits - Sec. 7. (a) A class action for the refund of...

6-8.1-9-14. Repealed - As added by P.L.178-2002, SEC.73. Amended by P.L.28-2004, SEC.67; P.L.103-2007,...

Chapter 9.5. Set Off of Refunds

6-8.1-9.5-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...

6-8.1-9.5-2. Debt Owed to Claimant Agency; Agency's Entitlement to Debtor's Refund - Sec. 2. If a debtor owes a claimant agency a...

6-8.1-9.5-3. Application for Set Off - Sec. 3. (a) To obtain a set off by the...

6-8.1-9.5-3.5. Clearinghouse for Claimant Agencies That Are Political Subdivisions; Purposes; Registration; Agreement - Sec. 3.5. (a) As used in this section, "claimant agency"...

6-8.1-9.5-3.7. Repealed - As added by P.L.239-2017, SEC.27. Repealed by P.L.117-2018, SEC.8.

6-8.1-9.5-4. Determination of Entitlement to Refund; Notification of Claimant Agency - Sec. 4. After the department receives an application for a...

6-8.1-9.5-5. Notice by Claimant Agency of Intent to Have Refund Set Off - Sec. 5. (a) After a claimant agency receives notice that...

6-8.1-9.5-6. Contest of Agency's Claim; Notice - Sec. 6. A debtor who receives written notice pursuant to...

6-8.1-9.5-7. Hearing on Contest of Agency's Claim - Sec. 7. (a) This subsection applies to a claimant agency...

6-8.1-9.5-8. Certification of Debt; Payment to Agency - Sec. 8. After a final determination of the validity of...

6-8.1-9.5-9. Notice to Debtor of Action Taken; Accounting - Sec. 9. If the department sets off a debtor's tax...

6-8.1-9.5-10. Collection Fees - Sec. 10. (a) The department of state revenue may charge...

6-8.1-9.5-11. Combined Returns - Sec. 11. If set off is sought pursuant to the...

6-8.1-9.5-12. Order of Priority in Multiple Claims to Refunds - Sec. 12. Priority in multiple claims to refunds allowed to...

6-8.1-9.5-13. Disclosure of Information and Records; Taxpayers; Child Support Obligations - Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision...

Chapter 9.7. Treasury Offset Program

6-8.1-9.7-1. "Debt" - Sec. 1. As used in this chapter, "debt" means a...

6-8.1-9.7-2. "Federal Official" - Sec. 2. As used in this chapter, "federal official" means...

6-8.1-9.7-3. "Offset Agreement" - Sec. 3. As used in this chapter, "offset agreement" means...

6-8.1-9.7-4. "Person" - Sec. 4. As used in this chapter, "person" means an...

6-8.1-9.7-5. "State Payments" - Sec. 5. (a) As used in this chapter, "state payments"...

6-8.1-9.7-6. "Tax Refund" - Sec. 6. As used in this chapter, "tax refund" means...

6-8.1-9.7-7. Authorization to Enter Into an Offset Agreement - Sec. 7. Notwithstanding any other law, the office of management...

6-8.1-9.7-8. Powers of a Federal Official Under an Offset Agreement - Sec. 8. If the office of management and budget enters...

6-8.1-9.7-9. Duties and Powers of the Office of Management and Budget Under an Offset Agreement - Sec. 9. The following apply if the office of management...

6-8.1-9.7-10. Authorization to Establish a Reasonable Administrative Fee - Sec. 10. (a) The office of management and budget may,...

Chapter 10. Penalties and Interest

6-8.1-10-1. Liability for Interest - Sec. 1. (a) If a person fails to file a...

6-8.1-10-2. Repealed - As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.55-1990,...

6-8.1-10-2.1. Liability for Penalty - Note: This version of section effective until 1-1-2023. See also...

6-8.1-10-2.1-b. Liability for Penalty - Note: This version of section effective 1-1-2023. See also preceding...

6-8.1-10-3. Failure to File Return; Preparation by Department; Penalty - Sec. 3. (a) If a person fails to file a...

6-8.1-10-3.5. Failure to File Return; Penalty for Past Due Returns - Sec. 3.5. If a person fails to file a return...

6-8.1-10-4. Failure to File Return; Fraudulent Intent to Evade Tax; Penalty - Sec. 4. (a) If a person fails to file a...

6-8.1-10-5. Faulty Payment; Penalty; Required Use of Guaranteed Funds - Sec. 5. (a) As used in this section, "payment instrument"...

6-8.1-10-6. Failure to File Information Return; Penalty - Sec. 6. (a) As used in this section, "information return"...

6-8.1-10-7. Maximum and Minimum Penalties - Sec. 7. Notwithstanding the various penalty provisions of this chapter,...

6-8.1-10-8. Repealed - As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.149-1986,...

6-8.1-10-9. Dissolution, Liquidation, or Withdrawal of Corporation; Notification; Clearance - Sec. 9. (a) As used in this section: (1) "Dissolution"...

6-8.1-10-11. Repealed - As added by P.L.335-1989(ss), SEC.25. Repealed by P.L.254-2003, SEC.14.

6-8.1-10-12. Additional Penalty; Failure to Participate in Amnesty Program - Sec. 12. (a) This section applies to a penalty related...

6-8.1-10-13. Civil Penalties for Violations - Sec. 13. (a) A person that: (1) obtains a permit,...

Chapter 11. Transition

6-8.1-11-1. Repealed - As added by Acts 1980, P.L.61, SEC.1. Amended by Acts...

6-8.1-11-2. Legislative Findings - Sec. 2. The general assembly makes the following findings: (1)...

6-8.1-11-3. Taxpayer Rights Advocate Office; Duties - Sec. 3. (a) The department shall appoint an employee to...

Chapter 12. Taxpayer Education and Information Program

6-8.1-12-1. Development and Implementation of Program - Sec. 1. The department shall develop and implement a taxpayer...

6-8.1-12-2. Purpose - Sec. 2. The purpose of the program is to educate...

6-8.1-12-3. Mandatory Program Projects - Sec. 3. The program must include the following projects: (1)...

6-8.1-12-4. Repealed - As added by P.L.332-1989(ss), SEC.38. Repealed by P.L.71-1993, SEC.28.

Chapter 14. Annual Public Hearing and Department Report

6-8.1-14-1. Annual Public Hearing - Sec. 1. The department shall conduct a public hearing no...

6-8.1-14-2. Taxpayer Input - Sec. 2. The department shall accept proposals from taxpayers at...

6-8.1-14-3. Annual Report - Sec. 3. The department shall submit a report to the...

6-8.1-14-4. Contents of Report - Sec. 4. The report prepared under section 3 of this...

Chapter 15. Taxing Situs of Mobile Telecommunications Service

6-8.1-15-1. "Charges for Mobile Telecommunications Service" Defined - Sec. 1. As used in this chapter, "charges for mobile...

6-8.1-15-2. "Customer" Defined - Sec. 2. (a) As used in this chapter, except as...

6-8.1-15-3. "Designated Data Base Provider" Defined - Sec. 3. As used in this chapter, "designated data base...

6-8.1-15-4. "Enhanced Zip Code" Defined - Sec. 4. As used in this chapter, "enhanced ZIP code"...

6-8.1-15-5. "Home Service Provider" Defined - Sec. 5. As used in this chapter, "home service provider"...

6-8.1-15-6. "Licensed Service Area" Defined - Sec. 6. As used in this chapter, "licensed service area"...

6-8.1-15-7. "Mobile Telecommunications Service" Defined - Sec. 7. As used in this chapter, "mobile telecommunications service"...

6-8.1-15-8. "Place of Primary Use" Defined - Sec. 8. As used in this chapter, "place of primary...

6-8.1-15-9. "Prepaid Telephone Calling Service" Defined - Sec. 9. As used in this chapter, "prepaid telephone calling...

6-8.1-15-10. "Reseller" Defined - Sec. 10. As used in this chapter, "reseller" means a...

6-8.1-15-11. "Serving Carrier" Defined - Sec. 11. As used in this chapter, "serving carrier" means...

6-8.1-15-12. Legislative Findings of Fact - Sec. 12. The general assembly finds that: (1) the United...

6-8.1-15-13. Application of Chapter - Sec. 13. (a) Except as provided by section 20 of...

6-8.1-15-14. Sourcing of Telecommunications Service - Sec. 14. (a) Notwithstanding any other law, mobile telecommunications service...

6-8.1-15-15. Electronic Data Base - Sec. 15. (a) The department may provide an electronic data...

6-8.1-15-16. Use of Enhanced Zip Codes - Sec. 16. (a) If an electronic data base is not...

6-8.1-15-17. Reliance on Address Supplied by Customer - Sec. 17. (a) A home service provider is responsible for...

6-8.1-15-18. Correction of Erroneous Data by Department - Sec. 18. (a) The department may determine that the address...

6-8.1-15-19. Identification of Nontaxable Services - Sec. 19. If charges for nontaxable mobile telecommunications service are...

6-8.1-15-20. Application of Chapter if Federal Law Invalidated - Sec. 20. Notwithstanding any other provision of this chapter, this...

6-8.1-15-21. Customer Remedies - Sec. 21. (a) If a customer believes that an amount...

Chapter 16.3. Department of State Revenue Pilot Program

6-8.1-16.3-1. Definitions - Sec. 1. The following terms are defined for this chapter:...

6-8.1-16.3-2. Department of State Revenue Pilot Program; Establishment; Purpose - Sec. 2. (a) The department of state revenue pilot program...

6-8.1-16.3-3. Personnel Matters - Sec. 3. (a) The pilot program may be staffed by...

6-8.1-16.3-4. Contracts - Sec. 4. Subject to approval by the budget agency, the...

6-8.1-16.3-5. Repealed - As added by P.L.147-2018, SEC.4. Amended by P.L.108-2019, SEC.135. Repealed...

6-8.1-16.3-5.5. Department of State Revenue Pilot Program Fund; Transfer of Residue Balance to Motor Carrier Regulation Fund - Sec. 5.5. (a) Any balance remaining on June 30, 2020,...

6-8.1-16.3-6. Public Record Laws; Exception - Sec. 6. (a) Notwithstanding IC 5-14-3, all documents, information, or...

6-8.1-16.3-7. State and Local Taxation Prohibited - Sec. 7. Except as provided under state or federal law,...

6-8.1-16.3-8. Annual Report - Sec. 8. (a) On or before November 1 of each...

6-8.1-16.3-9. Administrative Rules - Sec. 9. The department may adopt rules under IC 4-22-2,...

Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers

6-8.1-17-1. "Income Tax Return" - Sec. 1. As used in this chapter, "income tax return"...

6-8.1-17-2. "Income Tax Return Preparer" - Sec. 2. (a) As used in this chapter, "income tax...

6-8.1-17-3. "Ptin" - Sec. 3. As used in this chapter, "PTIN" means the...

6-8.1-17-4. Preparation of Income Tax Returns; Substantial Portion - Sec. 4. For purposes of this chapter, the preparation of...

6-8.1-17-5. Income Tax Preparation; Restricted Unless Ptin Provided on the Return - Sec. 5. For taxable years beginning after December 31, 2018,...

6-8.1-17-6. Income Tax Preparation; Preparer Required to Provide Ptin on Any Return - Sec. 6. For taxable years beginning after December 31, 2018,...

6-8.1-17-7. Penalties for Failing to Provide Ptin - Sec. 7. (a) Except as provided in subsection (b) and...

6-8.1-17-8. Department Authority to Implement an Oversight Program Using Ptins - Sec. 8. The department may develop and by rule implement...

6-8.1-17-9. Bar or Suspension of Income Tax Preparer From Filing Income Tax Returns; Hearing; Judicial Review - Sec. 9. (a) The department: (1) may investigate the actions...

6-8.1-17-10. Communication Protocols to Share and Exchange Ptin Information With Internal Revenue Service; Other States - Sec. 10. The department may establish formal and regular communication...

6-8.1-17-11. Rules - Sec. 11. The department may adopt rules for the administration...

Chapter 18. Payroll Service Provider Registration

6-8.1-18-1. "Payroll Service Provider" - Sec. 1. As used in this chapter, "payroll service provider"...

6-8.1-18-2. "Responsible Person" - Sec. 2. As used in this chapter, "responsible person" means...

6-8.1-18-3. Annual Registration; Payroll Service Provider - Sec. 3. (a) The department shall require each payroll service...

6-8.1-18-4. Payroll Service Provider; Permitted to Retain Income Generated on Client Funds - Sec. 4. Notwithstanding section 3(b)(2) of this chapter, a payroll...

6-8.1-18-5. Payroll Service Provider; Required Contract Provisions; Third Party Payroll Services - Sec. 5. A contract entered into by a business client...

6-8.1-18-6. Failure to Remit Taxes - Sec. 6. (a) If a payroll service provider knowingly or...

6-8.1-18-7. Annual Fee for Registration - Sec. 7. The department may charge an annual fee for...

6-8.1-18-8. Required Address of Record With the Department; Employer's Address - Sec. 8. The employer's address shall be the address of...

6-8.1-18-9. Notice to Employers; Remittance of Taxes - Sec. 9. The department shall provide notice to an employer...

6-8.1-18-10. Department May Adopt Rules - Sec. 10. The department may adopt rules under IC 4-22-2,...

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Indiana Code Title 6. Taxation Article 8.1. Department of State Revenue; Tax Administration

Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration