Trust and Personal Responsibility: Hoosier Values Are Indiana Tax Law

Swain, Andrew; Snethen, John
January 2007
Journal of State Taxation;Jan/Feb2007, Vol. 25 Issue 2, p17
Academic Journal
The article offers information on the responsible officers (RO) liability laws, and discusses how the Indiana Department of Revenue imposes liability for sales, use and withholding tax. RO is an employer, officer, employee or member of a corporation or partnership with a duty to deduct and remit the state's withholding tax. The three factors determining whether a person has authority to remit trust taxes are provided. The RO liability statutes are also discussed.


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