Title 6, TITLE 6. TAXATION

Sec. 4.5. As used in this chapter, "qualified contribution" means a contribution to a fund for which a community development corporation has received an allocation of tax credits under IC 4-4-28-13. As added by P.L.50-2016, SEC.10.

Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); and (2) IC 6-5.5 (the financial institutions tax); as computed after the application of all credits that un…

Sec. 7. If a pass through entity is entitled to a credit under section 6 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the t…

Sec. 8. The credit provided under section 7 of this chapter is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under IC 6-3, this article, or IC 6-5.5. However, a pass through entity and a shareholder, partner,…

Sec. 9. (a) A person that or an individual who desires to claim a tax credit as provided in this chapter shall file with the department, in the form approved by the department, an application stating the amount of the qualified contribution that the person or individual proposes …

Sec. 1. 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 c…

Sec. 10. The department may adopt rules under IC 4-22-2, including emergency rules in the manner provided under IC 4-22-2-37.1, for the administration and enforcement of this chapter. As added by P.L.97-2021, SEC.2.

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 beha…

Sec. 3. (a) The department shall require each payroll service provider to annually register with the department in the manner prescribed by the department. (b) The department shall prescribe the annual registration form to be used by a registrant under subsection (a). The form mu…

on client funds Sec. 4. Notwithstanding section 3(b)(2) of this chapter, a payroll service provider shall be permitted to retain any income generated on client funds while held in a payroll service provider's legal possession pending remittance to authorized payees if the client …

party payroll services Sec. 5. A contract entered into by a business client with a payroll service provider for third party payroll services must include a provision that substantially specifies that if the payroll service provider fails to deposit a business client's employer wi…

Sec. 6. (a) If a payroll service provider knowingly or intentionally fails to remit taxes withheld pursuant to IC 6-3-4, the payroll service provider is liable and the responsible persons of the payroll service provider shall be personally liable for such taxes that were withheld…

Sec. 7. 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) Th…

address Sec. 8. The employer's address shall be the address of record with the department for withholding tax purposes. An employer's address of record with the department may be changed only by direct written request from the employer. A payroll service provider may not change a…

Sec. 9. The department shall provide notice to an employer when a payment of taxes pursuant to IC 6-3-4 has been remitted by either the employer or the payroll service provider or any other entity that pays the taxes on behalf of the employer. The department may provide the notic…