Indiana § 27-16-7-6 - Basis of fees or taxes on PEOs
Full text of Indiana Indiana Code § 27-16-7-6 — Basis of fees or taxes on PEOs, with citation guidance and answers to common questions.
§ 27-16-7-6. Basis of fees or taxes on PEOs
Sec. 6. (a) A business license fee or another fee that is based upon gross receipts must, in the case of a PEO, be based upon the administrative fee of the PEO.
(b) A tax assessed on a per capita or per employee basis must be assessed against a:
(1) client for covered employees; and
(2) PEO for the PEO's employees who are not covered employees.
(c) In the case of tax imposed or calculated upon the basis of total payroll, a PEO is eligible to apply a small business allowance or exemption available to the client for covered employees for the purpose of computing the tax.
As added by P.L.245-2005, SEC.7.
IC 27-16-8Chapter 8. Benefit Plans
27-16-8-1Client and PEO considered employer for purposes of retirement and welfare benefits 27-16-8-2Fully insured welfare benefit plans 27-16-8-3Covered employees considered to participate in single employer plan 27-16-8-4Health benefit plan offered by PEO
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 27-16-7-6
What does Indiana Code § 27-16-7-6 cover?
Section 27-16-7-6 ("Basis of fees or taxes on PEOs") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 27-16-7-6?
A common citation format is "Indiana Code § 27-16-7-6" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 27-16-7-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.