§ 6-8.1-18-7 — Annual fee for registration

Indiana § 6-8.1-18-7

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 18: Payroll Service Provider Registration

Text

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.

Legislative History

As added by P.L.97-2021, SEC.2.