{"data":{"id":"us-in/ic-6-8.1-18-2","jurisdiction":"us-in","citation":"IC 6-8.1-18-2","heading":"\"Responsible person\"","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 18. Payroll Service Provider Registration"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-18-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"46724d14e6e66bf4e469d33575a68389ae2f5fb95984002953e08a8df8378cb6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-18-1","next":"us-in/ic-6-8.1-18-3"},"notice":"GroundRules: Original legal text. Not legal advice."}