Indiana § 22-4-11-4 Payroll report; inadequate report; correction; contributions

Indiana Statutes

§ 22-4-11-4 — Payroll report; inadequate report; correction; contributions

Indiana § 22-4-11-4

Art. 4UNEMPLOYMENT COMPENSATION SYSTEM

Ch. 11Employer Experience Accounts

This text of Indiana § 22-4-11-4 (Payroll report; inadequate report; correction; contributions) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 22-4-11-4 (2026).

Text

If the commissioner finds that any employer has failed to file any payroll report or has filed a report which the commissioner finds incorrect or insufficient, the commissioner shall make an estimate of the information required from the employer on the basis of the best evidence reasonably available to the commissioner at the time and notify the employer. Unless the employer files the report or a corrected or sufficient report, as the case may be, within fifteen

(15)days after the notice is sent by the department, the commissioner shall compute the employer's rate of contribution on the basis of the estimates, and the rate determined in this manner shall be subject to increase or decrease on the basis of subsequently ascertained and verified information. The estimated amount of contributi

Free access — add to your briefcase to read the full text and ask questions with AI

If the commissioner finds that any employer
has failed to file any payroll report or has filed a report which the
commissioner finds incorrect or insufficient, the commissioner shall
make an estimate of the information required from the employer on the
basis of the best evidence reasonably available to the commissioner at
the time and notify the employer. Unless the employer files the report
or a corrected or sufficient report, as the case may be, within fifteen
(15) days after the notice is sent by the department, the commissioner
shall compute the employer's rate of contribution on the basis of the
estimates, and the rate determined in this manner shall be subject to
increase or decrease on the basis of subsequently ascertained and
verified information. The estimated amount of contribution is
considered prima facie correct.
Formerly: Acts 1947, c.208, s.1104. As amended by
P.L.20-1986, SEC.7; P.L.18-1987, SEC.38; P.L.21-1995, SEC.74;
P.L.18-2001, SEC.1; P.L.290-2001, SEC.5; P.L.1-2002, SEC.90;
P.L.154-2013, SEC.4; P.L.122-2019, SEC.25.