"Responsible person"; determination of "responsible person" made separately for each tax

Ind. Code § 6-8.1-1-11
in effect
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Sec. 11. (a) Except as provided in 6-8.1-18, "responsible person" means a person that: (1) is an individual conducting business as a sole proprietor or an employee, contractor, officer, or member of an applicable business entity; and (2) has a duty to remit listed taxes held in trust for the department or a political subdivision. (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. (c) The determination that a person is a responsible person for a tax held in trust shall be made separately for each tax. As added by P.L.128-2026, SEC.67.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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Ind. Code § 6-8.1-1-11 — "Responsible person"; determination of "responsible person" made separately for each tax | Indiana Code (Aug. 2026 snapshot) | Corpus