{"data":{"id":"us-in/ic-6-8.1-1-11","jurisdiction":"us-in","citation":"IC 6-8.1-1-11","heading":"\"Responsible person\"; determination of \"responsible person\" made separately for each tax","body":"Sec. 11. (a) Except as provided in 6-8.1-18, \"responsible person\" means a person that:\n(1) is an individual conducting business as a sole proprietor or an employee, contractor, officer, or member of an applicable business entity; and\n(2) has a duty to remit listed taxes held in trust for the department or a political subdivision.\n(b) For purposes of this section, \"applicable business entity\" means a partnership, corporation, limited liability company, trust, estate, or other combination of individuals or entities that is required to collect, withhold, or remit a tax held in trust.\n(c) The determination that a person is a responsible person for a tax held in trust shall be made separately for each tax.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 1. Definitions and Applicability"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-1-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"64fac5bff684468671dd41b207fce6d04c082ba48c5c73b7aa5b1654f0419ee1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-1-10","next":"us-in/ic-6-8.1-2-1"},"notice":"GroundRules: Original legal text. Not legal advice."}