CHAPTER 7. MISCELLANEOUS

IC 6-3-7
    Chapter 7. Miscellaneous

IC 6-3-7-1
Repealed
    (Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3-7-2
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-7-2.5
Repealed
    (Repealed by P.L.192-2002(ss), SEC.191.)

IC 6-3-7-3
Collected revenue; distribution and use
    Sec. 3. (a) All revenues derived from collection of the adjustedgross income tax imposed on corporations shall be deposited in thestate general fund.
    (b) All revenues derived from collection of the adjusted grossincome tax imposed on persons shall be deposited in the state generalfund.
(Formerly: Acts 1963(ss), c.32, s.704; Acts 1965, c.233, s.29; Acts1969, c.425, s.1; Acts 1973, P.L.50, SEC.6.) As amended by Acts1977(ss), P.L.4, SEC.18; P.L.390-1987(ss), SEC.39;P.L.192-2002(ss), SEC.83; P.L.146-2008, SEC.323.

IC 6-3-7-4
Repealed
    (Repealed by Acts 1980, P.L.54, SEC.9.)

IC 6-3-7-5
Independent contractor; worker's compensation election forexemption; notification of tax treatment
    Sec. 5. (a) As used in this section, "independent contractor" refersto a person described in IC 22-3-6-1(b)(7) or IC 22-3-7-9(b)(5).
    (b) As used in this section, "person" means an individual, aproprietorship, a partnership, a joint venture, a firm, an association,a corporation, or other legal entity.
    (c) An independent contractor who does not make an electionunder:
        (1) IC 22-3-6-1(b)(4) or IC 22-3-6-1(b)(5) is not subject to thecompensation provisions of IC 22-3-2 through IC 22-3-6; or
        (2) IC 22-3-7-9(b)(2) or IC 22-3-7-9(b)(3) is not subject to thecompensation provisions of IC 22-3-7;
and must file a statement with the department with supportingdocumentation of independent contractor status and obtain acertificate of exemption under this section.
    (d) An independent contractor shall file with the department, in

the form prescribed by the department, a statement providing thefollowing information:
        (1) The independent contractor's name, trade name, address, andtelephone number.
        (2) The independent contractor's federal identification numberor Social Security number.
        (3) The name and:
            (A) Social Security number;
            (B) federal employer identification number (FEIN); or
            (C) taxpayer identification number (TIN);
        of each person or entity with whom the independent contractorhas contracted.
    (e) Along with the statement required in subsection (d), anindependent contractor shall file annually with the departmentdocumentation in support of independent contractor status beforebeing granted a certificate of exemption. The independent contractormust obtain clearance from the department of state revenue beforeissuance of the certificate.
    (f) An independent contractor shall pay a filing fee of five dollars($5) with the statement required in subsection (d). The fees collectedunder this subsection shall be deposited into a special account in thestate general fund known as the independent contractor informationaccount. Money in the independent contractor information accountis annually appropriated to the department for its use in carrying outthe purposes of this section.
    (g) The department shall keep each statement and supportingdocumentation received under this section on file and on request mayverify that a certificate of exemption is on file.
    (h) The certificate of exemption required by this section must beon a form prescribed and provided by the department. A certificateissued under this section is valid for one (1) year. The departmentshall maintain the original certificate on file.
    (i) A certificate of exemption must certify the followinginformation:
        (1) That the independent contractor has worker's compensationcoverage for the independent contractor's employees inaccordance with IC 22-3-2 through IC 22-3-7.
        (2) That the independent contractor desires to be exempt frombeing able to recover under the worker's compensation policyor self-insurance of a person for whom the independentcontractor will perform work only as an independent contractor.
    (j) The department shall provide the certificate of exemption tothe person requesting it not less than seven (7) business days afterverifying the accuracy of the supporting documentation. To be giveneffect, a certificate of exemption must be filed with the worker'scompensation board of Indiana in accordance with IC 22-3-2-14.5(f)and IC 22-3-7-34.5(g).
    (k) Not more than thirty (30) days after the department receivesan independent contractor's statement and supporting documentationand issues a certificate of exemption, the department shall provide

the independent contractor with an explanation of the department'stax treatment of independent contractors and the duty of theindependent contractor to remit any taxes owed.
    (l) The information received from an independent contractor'sstatement and supporting documentation is to be treated asconfidential by the department and is to be used solely for thepurposes of this section.
    (m) A contractor who knowingly or intentionally causes or assistsemployees, including temporary employees, to file a false statementand supporting documentation of independent contractor statuscommits a Class D felony.
As added by P.L.75-1993, SEC.1. Amended by P.L.202-2001, SEC.1.