Indiana § 6-8.1-18-1 "Payroll service provider"

Indiana Statutes

§ 6-8.1-18-1 — "Payroll service provider"

Indiana § 6-8.1-18-1

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 18Payroll Service Provider Registration

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Bluebook

Ind. Code § 6-8.1-18-1 (2026).

Text

As used in this chapter, "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. The term includes a reporting agent as described in IRS
Rev. Proc. 2012–32, 2012–35 I.R.B 1. The term does not include an
entity registered pursuant to IC 27-16-4-1 or IC 27-16-4-6.

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As used in this chapter, "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. The term includes a reporting agent as described in IRS
Rev. Proc. 2012–32, 2012–35 I.R.B 1. The term does not include an
entity registered pursuant to IC 27-16-4-1 or IC 27-16-4-6.