reglab/housing_qa huggingface dataset:
IN Code § 6-8.1-16.3-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 16.3. Department of State Revenue Pilot Program|6-8.1-16.3-2. Department of State Revenue Pilot Program; Establishment; Purpose

Sec. 2. (a) The department of state revenue pilot program is established.(b) The purpose of the pilot program is to assist the state, other states, and other government agencies with the following tasks:(1) The administration and processing of commercial vehicle registrations as required under the International Registration Plan.(2) The licensing and reporting of fuel tax use for motor carriers under the International Fuel Tax Agreement.(3) Audit and record keeping for the International Registration Plan and the International Fuel Tax Agreement.(4) Any other essential or necessary functions related to motor carrier services.As added by P.L.147-2018, SEC.4.
IN Code § 6-8.1-16.3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 16.3. Department of State Revenue Pilot Program|6-8.1-16.3-3. Personnel Matters

Sec. 3. (a) The pilot program may be staffed by persons who are not public employees.(b) The department shall determine the compensation, duties, qualifications, and terms of service for persons employed by the pilot program as either employees or independent contractors.(c) Employees of the pilot program:(1) are eligible for;(2) must participate in; and(3) must receive;the benefits of the public employees retirement fund set forth under IC 5-10.2 and IC 5-10.3.(d) Employees of the pilot program may participate in:(1) group insurance plans;(2) the state employee deferred compensation plan; and(3) any other benefit or plan made available to public employees.(e) Employees and independent contractors of the pilot program are:(1) subject to the:(A) jurisdiction; and(B) rules;of the state ethics commission; and(2) subject to the ethics requirements and rules that ordinarily apply to executive branch members of state government.(f) The employees of the pilot program are immune from civil liability and all associated damages, including punitive damages, arising from or related to any work performed within the scope of the employee's employment for the pilot project.(g) Subject to approval by the budget agency, employees of the pilot program are entitled to reimbursement for traveling expenses as described in IC 4-13-1-4 and any other expense that is actually incurred in connection with the employee's duties.(h) The department shall develop employee and employment policies for the pilot program.As added by P.L.147-2018, SEC.4.
IN Code § 6-8.1-16.3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 16.3. Department of State Revenue Pilot Program|6-8.1-16.3-4. Contracts

Sec. 4. Subject to approval by the budget agency, the department may enter into or execute any agreement or contract necessary to carry out the efficient operation of the pilot program.As added by P.L.147-2018, SEC.4.
IN Code § 6-8.1-16.3-5.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 16.3. Department of State Revenue Pilot Program|6-8.1-16.3-5.5. Department of State Revenue Pilot Program Fund; Transfer of Residue Balance to Motor Carrier Regulation Fund

Sec. 5.5. (a) Any balance remaining on June 30, 2020, in the state revenue pilot program fund established by section 5 of this chapter (before its repeal) is transferred to the motor carrier regulation fund established by IC 8-2.1-23-1.(b) Notwithstanding any other law, any proceeds derived from agreements or a contract made with third parties under this chapter, and any other revenue received under this chapter, that would have been deposited in the state revenue pilot program fund established by section 5 of this chapter (before its repeal) shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.As added by P.L.146-2020, SEC.49.
IN Code § 6-8.1-16.3-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 16.3. Department of State Revenue Pilot Program|6-8.1-16.3-6. Public Record Laws; Exception

Sec. 6. (a) Notwithstanding IC 5-14-3, all documents, information, or records of the pilot program pertaining to:(1) incremental pricing;(2) trade secrets; or(3) confidential financial information;may not be disclosed to the public.(b) Except as specifically provided by law, all remaining records pertaining to the pilot program are subject to public disclosure under IC 5-14-3.As added by P.L.147-2018, SEC.4.
IN Code § 6-8.1-16.3-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 16.3. Department of State Revenue Pilot Program|6-8.1-16.3-7. State and Local Taxation Prohibited

Sec. 7. Except as provided under state or federal law, local and state taxes may not be imposed on the pilot program.As added by P.L.147-2018, SEC.4.
IN Code § 6-8.1-16.3-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 16.3. Department of State Revenue Pilot Program|6-8.1-16.3-8. Annual Report

Sec. 8. (a) On or before November 1 of each year, the department must submit a report to the interim study committee on roads and transportation established by IC 2-5-1.3-4.(b) The report described in subsection (a) must:(1) be in an electronic format under IC 5-14-6; and(2) contain information concerning pilot program activity during the preceding state fiscal year.As added by P.L.147-2018, SEC.4.
IN Code § 6-8.1-16.3-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 16.3. Department of State Revenue Pilot Program|6-8.1-16.3-9. Administrative Rules

Sec. 9. The department may adopt rules under IC 4-22-2, including emergency rules in the manner provided under IC 4-22-2-37.1, to implement this chapter. An emergency rule implemented under this section expires on the earlier of the following dates:(1) The expiration date stated in the emergency rule.(2) The date the emergency rule is amended or repealed by a later rule or emergency rule adopted under IC 4-22-2-24 through IC 4-22-2-36 or in the manner provided under IC 4-22-2-37.1.As added by P.L.147-2018, SEC.4.
IN Code § 6-8.1-17-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-1. "Income Tax Return"

Sec. 1. As used in this chapter, "income tax return" means any of the following:(1) An individual income tax return under IC 6-3.(2) A corporate income tax return under IC 6-3.(3) A financial institutions tax return under IC 6-5.5.(4) A utility receipts tax return under IC 6-2.3.(5) A claim for refund of any tax described in subdivisions (1) through (4).As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-2. "Income Tax Return Preparer"

Sec. 2. (a) As used in this chapter, "income tax return preparer" means any of the following:(1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year.(2) A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for compensation in a calendar year.(b) A person is not an income tax return preparer if the person performs only the following acts:(1) Furnishes typing, reproducing, or other mechanical assistance.(2) Prepares returns or claims for refunds for:(A) the employer by whom the person is regularly and continuously employed; or(B) an affiliate of that employer.(3) Prepares, as a fiduciary, any returns or claims for refunds for a person.(4) Prepares claims for refund for a taxpayer in response to:(A) a notice of deficiency issued to the taxpayer; or(B) a waiver of restriction after the commencement of an audit of:(i) the taxpayer; or(ii) another taxpayer, if a determination in the audit of the other taxpayer directly or indirectly affects the tax liability of the taxpayer whose claim for refund the person is preparing.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-3. "Ptin"

Sec. 3. As used in this chapter, "PTIN" means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under 26 U.S.C. 6109.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-4. Preparation of Income Tax Returns; Substantial Portion

Sec. 4. For purposes of this chapter, the preparation of a substantial portion of an income tax return shall be treated as the preparation of that income tax return.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-5. Income Tax Preparation; Restricted Unless Ptin Provided on the Return

Sec. 5. For taxable years beginning after December 31, 2018, an income tax return preparer may not provide tax preparation services for income tax returns unless the income tax return preparer provides a PTIN when the income tax return preparer submits an income tax return to the department and signs the income tax return as a paid preparer.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-6. Income Tax Preparation; Preparer Required to Provide Ptin on Any Return

Sec. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer's PTIN on any income tax return that the income tax return preparer prepares and files with the department.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-7. Penalties for Failing to Provide Ptin

Sec. 7. (a) Except as provided in subsection (b) and in addition to any other penalties provided by law, the department may impose on any income tax return preparer who violates this chapter by failing to provide the income tax return preparer's PTIN a penalty of fifty dollars ($50) for each violation, but not to exceed twenty-five thousand dollars ($25,000) in a calendar year.(b) The department may not impose a penalty under this section if the income tax return preparer's failure to provide the income tax return preparer's PTIN is due to reasonable cause and is not due to willful neglect, as determined by the department.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-8. Department Authority to Implement an Oversight Program Using Ptins

Sec. 8. The department may develop and by rule implement a program using PTINs as an oversight mechanism to assess returns to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-9. Bar or Suspension of Income Tax Preparer From Filing Income Tax Returns; Hearing; Judicial Review

Sec. 9. (a) The department:(1) may investigate the actions of any income tax return preparer filing income tax returns; and(2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause.(b) Notwithstanding IC 4-21.5-2-4, the department shall conduct a hearing described in subsection (a)(2) under IC 4-21.5-3, and judicial review of an adverse decision in a hearing described in subsection (a)(2) shall be in accordance with IC 4-21.5-5.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-10. Communication Protocols to Share and Exchange Ptin Information With Internal Revenue Service; Other States

Sec. 10. The department may establish formal and regular communication protocols with the commissioner of the Internal Revenue Service to share and exchange PTIN information for income tax return preparers who are suspected of fraud, who have been disciplined, or who are barred from filing tax returns with the department or the Internal Revenue Service. The department may establish additional communication protocols with other states to exchange similar enforcement or discipline information.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-17-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers|6-8.1-17-11. Rules

Sec. 11. The department may adopt rules for the administration and enforcement of this chapter.As added by P.L.212-2018(ss), SEC.29.
IN Code § 6-8.1-18-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-1. "Payroll Service Provider"

Effective 1-1-2022.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 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.As added by P.L.97-2021, SEC.2.
IN Code § 6-8.1-18-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-2. "Responsible Person"

Effective 1-1-2022.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.
IN Code § 6-8.1-18-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-3. Annual Registration; Payroll Service Provider

Effective 1-1-2022.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 must require at least the following:(1) A list of all responsible persons of the payroll service provider that provide third party payroll services.(2) A certification and acknowledgment by the payroll service provider that the bank account that is used by the payroll service provider for employer withholding tax deposits shall only be used for employer withholding tax liabilities and other payroll obligations of client employers that the payroll service provider is holding and is required to remit to the appropriate agency, employee of the employer, or other payee as authorized by the employer, and may not be used for any other purpose (other than using the account as a sweep account under section 4 of this chapter), including for the payment of operating expenses or personal use, and that a payroll service provider's withdrawal or use of funds in the account for any other purpose constitutes fraud.As added by P.L.97-2021, SEC.2.
IN Code § 6-8.1-18-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-4. Payroll Service Provider; Permitted to Retain Income Generated on Client Funds

Effective 1-1-2022.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 agreement expressly permits it and the payroll service provider:(1) complies with the National Automated Clearing House Association rules;(2) maintains bank and custodial accounts for client funds that are segregated from any operating funds of the payroll service provider; and(3) either:(A) is a publicly held company (subject to Securities and Exchange Commission reporting, public company accounting standards, and audit requirements);(B) is subject to federal or Indiana financial regulatory oversight related to the handling of client funds;(C) is subject to review by partner financial institutions at least annually; or(D) conducts annual SOC 1 or SOC 2 reports of security and integrity controls.As added by P.L.97-2021, SEC.2.
IN Code § 6-8.1-18-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-5. Payroll Service Provider; Required Contract Provisions; Third Party Payroll Services

Effective 1-1-2022.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 withholding taxes when due, and the failure is caused by an error or omission of the payroll service provider and not by the business client, the payroll service provider shall be required to reimburse the business client for the business client's payment of any penalties or interest assessed by the department as a result of the failure.As added by P.L.97-2021, SEC.2.
IN Code § 6-8.1-18-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-6. Failure to Remit Taxes

Effective 1-1-2022.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 by the employer and collected by the payroll service provider and not remitted, along with any penalties and interest on such taxes.(b) A responsible person of the payroll service provider who knowingly or intentionally fails to remit taxes withheld by an employer and collected by the payroll service provider pursuant to IC 6-3-4 commits failure to remit taxes, a Class A misdemeanor. However, the offense is a:(1) Level 6 felony if the amount of the unremitted taxes is at least seven hundred fifty dollars ($750) and less than fifty thousand dollars ($50,000); and(2) Level 5 felony if the amount of the unremitted taxes is at least fifty thousand dollars ($50,000).(c) The liability under this section shall not be construed to relieve the liability of the employer, or any person otherwise with a duty to withhold and remit taxes under IC 6-3-4 for taxes that were withheld or should have been withheld pursuant to IC 6-3-4.(d) Any amounts paid to or collected by the department pursuant to this section from a payroll service provider or responsible person of a payroll service provider must be credited to the employer's liability in the same manner as if the employer or person otherwise with a duty to withhold and remit taxes under IC 6-3-4 had remitted that amount.As added by P.L.97-2021, SEC.2.
IN Code § 6-8.1-18-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-7. Annual Fee for Registration

Effective 1-1-2022.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) 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.As added by P.L.97-2021, SEC.2.
IN Code § 6-8.1-18-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-8. Required Address of Record With the Department; Employer's Address

Effective 1-1-2022.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 an address of record with the department.As added by P.L.97-2021, SEC.2.
IN Code § 6-8.1-18-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-9. Notice to Employers; Remittance of Taxes

Effective 1-1-2022.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 notice under this section by advising the employer to check the employer's online portal account.As added by P.L.97-2021, SEC.2.
IN Code § 6-8.1-18-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 18. Payroll Service Provider Registration|6-8.1-18-10. Department May Adopt Rules

Effective 1-1-2022.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.