Indiana Code 6-8.1-18-2. “Responsible person”
Current as of: 2024 | Check for updates
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Terms Used In Indiana Code 6-8.1-18-2
- 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. See Indiana Code 6-8.1-18-1
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.