reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-9. "Prepaid Telephone Calling Service" Defined

Sec. 9. As used in this chapter, "prepaid telephone calling service" means the right to purchase exclusively telecommunications service that must be paid for in advance that enables the origination of calls using an access number or authorization code, or both, whether manually or electronically dialed, if the remaining amount of units of service that has been prepaid is known by the provider of the prepaid service on a continuous basis.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-10. "Reseller" Defined

Sec. 10. As used in this chapter, "reseller" means a provider who purchases telecommunications service from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased service into a mobile telecommunications service. The term does not include a serving carrier with which a home service provider arranges for the service to its customers outside the home service provider's licensed service area.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-11. "Serving Carrier" Defined

Sec. 11. As used in this chapter, "serving carrier" means a facilities based carrier providing mobile telecommunications service to a customer outside a home service provider's or reseller's licensed service area.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-12. Legislative Findings of Fact

Sec. 12. The general assembly finds that:
(1) the United States Congress has enacted the Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.) for the purpose of establishing uniform nationwide sourcing rules for state and local taxation of mobile telecommunications service;
(2) the federal Mobile Telecommunications Sourcing Act provides that taxes on mobile telecommunications service shall be paid to the jurisdiction where the customer's primary use of the service occurs, irrespective of where the mobile telecommunications service originates, terminates, or passes through; and
(3) it is desirable to implement the federal Mobile Telecommunications Sourcing Act in Indiana.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-13. Application of Chapter

Sec. 13. (a) Except as provided by section 20 of this chapter, this chapter applies to:
(1) the gross retail tax imposed on mobile telecommunications service under IC 6-2.5-4-6;
(2) the statewide 911 fee imposed on communications service under IC 36-8-16.7; and
(3) any other tax, charge, or fee levied by the state or a taxing jurisdiction within Indiana as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunications service, regardless of whether the tax, charge, or fee is imposed on the vendor or customer of the service and regardless of the terminology used to describe the tax, charge, or fee;
on bills for mobile telecommunications service issued to customers after July 31, 2002.
(b) This chapter does not apply to:
(1) any tax, charge, or fee levied upon or measured by the net income, capital stock, net worth, or property value of the provider of mobile telecommunications service;
(2) any tax, charge, or fee that is applied to an equitably apportioned amount that is not determined on a transactional basis;
(3) any tax, charge, or fee that:
(A) represents compensation for a mobile telecommunications service provider's use of public rights-of-way or other public property; and
(B) is not levied by the taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunication service;
(4) any generally applicable business and occupation tax that is imposed by the state, is applied to gross receipts or gross proceeds, is the legal liability of the home service provider, and that statutorily allows the home service provider to elect to use the sourcing method required in this section; or
(5) the determination of the taxing situs of:
(A) prepaid telephone calling service; or
(B) air-ground radiotelephone service as defined in Section 22.99 of Title 47 of the Code of Federal Regulations as in effect June 1, 1999.
As added by P.L.104-2002, SEC.2. Amended by P.L.132-2012, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-14. Sourcing of Telecommunications Service

Sec. 14. (a) Notwithstanding any other law, mobile telecommunications service provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer's home service provider, are considered to be provided by the customer's home service provider.
(b) All charges for mobile telecommunications service that are considered to be provided by the customer's home service provider under this chapter are authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits encompass the customer's place of primary use, regardless of where the mobile telecommunication service originates, terminates, or passes through.
(c) This chapter does not:
(1) authorize a taxing jurisdiction to impose a tax, charge, or fee that the jurisdiction is not otherwise authorized to impose; or
(2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided by this chapter.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-15. Electronic Data Base

Sec. 15. (a) The department may provide an electronic data base to a home service provider or, if the department does not provide an electronic data base to home service providers, the designated data base provider may provide an electronic data base to a home service provider. The department or the designated data base provider shall provide the data base in a format that complies with the requirements of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).
(b) The department or designated data base provider shall provide notice of the availability of the then current electronic data base and any subsequent revisions of the data base by publication in the manner normally employed for the publication of informational tax, charge, or fee notices to taxpayers in Indiana.
(c) A home service provider using the data contained in an electronic data base described in this section shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission in the data base. The home service provider shall reflect changes made to the data base during a calendar quarter not later than thirty (30) days after the end of the calendar quarter.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-16. Use of Enhanced Zip Codes

Sec. 16. (a) If an electronic data base is not provided under section 15 of this chapter, a home service provider shall be held harmless from any tax, charge, or fee liability in Indiana that otherwise would be due solely as a result of an assignment of a street address to an incorrect taxing jurisdiction if, subject to section 18 of this chapter, the home service provider employs an enhanced ZIP code to assign each street address to a specific taxing jurisdiction for each level of taxing jurisdiction and exercises due diligence at each level of taxing jurisdiction to ensure that each street address is assigned to the correct taxing jurisdiction. If an enhanced ZIP code overlaps boundaries of taxing jurisdictions of the same level, the home service provider must designate one (1) specific jurisdiction within the enhanced ZIP code for use in taxing the activity for that enhanced ZIP code for each level of taxing jurisdiction. Any enhanced ZIP code assignment changed in accordance with section 18 of this chapter is considered to be in compliance with this section.
(b) For purposes of this section, there is a rebuttable presumption that a home service provider has exercised due diligence if the home service provider demonstrates that it has:
(1) expended reasonable resources to implement and maintain an appropriately detailed electronic data base of street address assignments to taxing jurisdictions;
(2) implemented and maintained reasonable internal controls to promptly correct misassignments of street addresses to taxing jurisdictions; and
(3) used all reasonably obtainable and usable data pertaining to municipal annexation, incorporations, reorganizations, and any other changes in jurisdictional boundaries that materially affect the accuracy of the data base.
(c) This section applies to a home service provider that is in compliance with the requirements of this section until the later of:
(1) eighteen (18) months after the nationwide standard numeric code described in the federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.) has been approved by the Federation of Tax Administrators and the Multistate Tax Commission; or
(2) six (6) months after the department or a designated data base provider provides a data base as described in section 15 of this chapter.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-17. Reliance on Address Supplied by Customer

Sec. 17. (a) A home service provider is responsible for obtaining and maintaining the customer's place of primary use. Subject to section 18 of this chapter, a home service provider may rely on the applicable residential or business street address supplied by the home service provider's customer and is not liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge if the reliance on information provided by its customer is in good faith.
(b) Except as provided in section 18 of this chapter, a home service provider may treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect on or before July 28, 2002, as that customer's place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal of the service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications service are remitted.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-18. Correction of Erroneous Data by Department

Sec. 18. (a) The department may determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications service are remitted does not meet the definition of "place of primary use" in this chapter and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination. Before the department gives a notice of determination, the customer must be given an opportunity to demonstrate in accordance with department rules and administrative procedures that the address is the customer's place of primary use.
(b) The department may determine that the assignment of a taxing jurisdiction by a home service provider under section 16 of this chapter does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination. The home service provider must be given an opportunity to demonstrate in accordance with department rules and administrative procedures that the assignment reflects the correct taxing jurisdiction.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-19. Identification of Nontaxable Services

Sec. 19. If charges for nontaxable mobile telecommunications service are aggregated with and not separately stated from charges that are subject to taxation, the charges for nontaxable mobile telecommunications service are subject to taxation unless the home service provider can reasonably identify charges not subject to the tax, charge, or fee from its books and records that are kept in the regular course of business.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-20. Application of Chapter if Federal Law Invalidated

Sec. 20. Notwithstanding any other provision of this chapter, this chapter does not apply to any tax, charge, or fee levied by the state or a taxing jurisdiction within Indiana beginning on the date of entry of a final judgment on the merits by a court that:
(1) is based on federal law;
(2) is no longer subject to appeal; and
(3) substantially limits or impairs the essential elements of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-21. Customer Remedies

Sec. 21. (a) If a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing jurisdiction included on a bill under this chapter is erroneous, the customer shall notify the home service provider in writing. The customer shall include in the written notification the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request.
(b) Within sixty (60) days after receiving a notice under this section, the home service provider shall review its records to determine the customer's taxing jurisdiction. If the review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to two (2) years. If the review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer.
(c) The procedures set forth in this section are the first course of remedy available to a customer seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund of or other compensation for taxes, charges, or fees erroneously collected by the home service provider. No cause of action based upon a dispute arising from the collection of any such taxes, charges, or fees shall accrue until a customer has exhausted the remedies set forth in this section.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 16.3. Department of State Revenue Pilot Program › 6-8.1-16.3-1. Definitions

Sec. 1. The following terms are defined for this chapter:
(1) "Pilot program" means the department of state revenue pilot program established by section 2 of this chapter.
(2) "Public employee" has the meaning set forth in IC 34-6-2-38.
As added by P.L.147-2018, SEC.4.
2023 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.
2023 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.
2023 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.
2023 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. Repealed

As added by P.L.147-2018, SEC.4. Amended by P.L.108-2019, SEC.135. Repealed by P.L.146-2020, SEC.48.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 (before its repeal).
(5) A claim for refund of any tax described in subdivisions (1) through (4).
As added by P.L.212-2018(ss), SEC.29. Amended by P.L.138-2022, SEC.14.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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"

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.
2023 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"

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.
2023 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

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.
2023 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

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.
2023 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

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.
2023 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

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.
2023 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

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.
2023 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

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.
2023 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

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.
2023 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

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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 1. St. Joseph County Innkeeper's Tax › 6-9-1-0.3. Legalization of Certain Expenditures to Promote Tourism in St. Joseph County

Sec. 0.3. (a) This section applies to expenditures made before July 1, 1994.
(b) As used in this section, "fund" refers to the convention and exhibition center fund established under section 6 of this chapter.
(c) Notwithstanding section 6 of this chapter, expenditures made from the fund to promote tourism in St. Joseph County are legalized and validated, regardless of whether the money was directly used by the special funds board of managers to promote a convention and exhibition center.
As added by P.L.220-2011, SEC.163.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 1. St. Joseph County Innkeeper's Tax › 6-9-1-1. "Board of Managers" Defined

Sec. 1. As used in this chapter, "board of managers" means the special funds board of managers created under section 2 of this chapter.
Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.74-1988, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 1. St. Joseph County Innkeeper's Tax › 6-9-1-3. Meetings; Election of Officers; Quorum

Sec. 3. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one of their members president, another vice-president, another secretary and another treasurer, who shall perform the duties pertaining to those offices. Such officers first so chosen shall serve from the date of their election until their successors are elected and qualified. The members shall be authorized to adopt such by-laws, rules and regulations as they may deem necessary for the proper conduct of their proceedings, the carrying out of their duties and the safeguarding of the funds and the property entrusted to their care. A majority of the board of managers shall constitute a "quorum", and the concurrence of a majority of the board of managers shall be necessary to authorize any action.
Formerly: Acts 1972, P.L.58, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 1. St. Joseph County Innkeeper's Tax › 6-9-1-4. Management of Funds; Bonds

Sec. 4. (a) Subject to subsection (b), all funds coming into possession of the board of managers shall be deposited, held secured, or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board of managers shall be subject to audit and supervision by the state board of accounts.
(b) Upon request by the Potawatomi Zoo, the board of managers shall fully support and assist the Potawatomi Zoo to secure the issuance of bonds from the applicable fiscal body up to a term of twenty (20) years to pay any costs associated with the financing, construction, renovation, improvement, and equipping of projects for the Potawatomi Zoo. Any funds received as a result of issuing bonds under this section shall be given to the Potawatomi Zoo, and the Potawatomi Zoo shall have complete control over funds received as a result of issuing the bonds. The board of managers may require that the Potawatomi Zoo issue an annual report that:
(1) describes how funds are used to support a project; and
(2) provides a current update of a project's development.
(c) Bonds issued under this section must be repaid in accordance with section 6.3(c) of this chapter.
Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.69-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 1. St. Joseph County Innkeeper's Tax › 6-9-1-5. Tax Levy; Rate; Payment and Collection; Exemption

Sec. 5. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), there shall be levied each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, tourist camp, or tourist cabin.
(b) Except as otherwise provided in this section, the tax imposed under subsection (a) is imposed at the rate of six percent (6%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such persons by IC 6-2.5. After June 30, 2021, the county fiscal body may adopt an ordinance to increase the tax rate to not more than eight percent (8%).
(c) The tax shall be paid quarterly to the county treasurer not more than twenty (20) days after the end of the quarter in which the tax is collected. All provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, exemptions, and definitions apply to the imposition of the tax imposed by this section except as otherwise provided by this chapter, and except that the county treasurer, and not the department of state revenue, is responsible for administration of the tax. All provisions of IC 6-8.1 apply to the county treasurer with respect to the tax imposed by this section in the same manner that they apply to the department of state revenue with respect to the other listed taxes under IC 6-8.1-1-1.
(d) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more.
(e) If the county fiscal body adopts an ordinance to increase the tax rate after June 30, 2021, under subsection (b), the county fiscal body shall:
(1) specify the effective date of the ordinance to provide that the ordinance takes effect:
(A) at least thirty (30) days after the adoption of the ordinance; and
(B) on the first day of a month; and
(2) immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
(f) If the county fiscal body does not immediately send a certified copy of the ordinance to the commissioner of the department of state revenue as required under subsection (e), the department of state revenue shall treat an increase in the tax rate under this section as having been adopted on the later of:
(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the department of state revenue; or
(2) on the effective date specified in the ordinance.
Formerly: Acts 1972, P.L.58, SEC.1. As amended by Acts 1977, P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5; P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1; P.L.119-2012, SEC.55; P.L.175-2018, SEC.1; P.L.108-2019, SEC.136; P.L.69-2021, SEC.2; P.L.104-2022, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 1. St. Joseph County Innkeeper's Tax › 6-9-1-6.2. Sports Complex Fund

Sec. 6.2. (a) As used in this section, "sports complex fund" refers to the Mishawaka indoor sports complex fund.
(b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the sports complex fund as follows:
(1) If the tax is imposed at a rate of six percent (6%), sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate.
(2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of:
(A) twenty percent (20%) of the amount of revenue that is attributable to the increased tax rate; plus
(B) sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate.
(3) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one percent (1%) rate.
(c) Money in the sports complex fund shall be expended by the board of managers to develop and operate an indoor sports complex located in the city of Mishawaka.
(d) This section expires on July 1, 2046.
As added by P.L.108-2019, SEC.138. Amended by P.L.69-2021, SEC.4.