Terms Used In Indiana Code > Title 6 > Article 8.1 > Chapter 18 - Payroll Service Provider Registration

• Contract: A legal written agreement that becomes binding when signed.
• Fraud: Intentional deception resulting in injury to another.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Oversight: Committee review of the activities of a Federal agency or program.
• 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
• 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. See Indiana Code 6-8.1-18-2