Ind. Code § 6-8.1-18-2
Current through P.L. 171-2024
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.
IC 6-8.1-18-2