§ 22-4-20-1 — Cancellation; records

(a) Whenever the commissioner shall consider
any account or claim for contributions against an employer, and any
penalty or interest due, or any part of the penalty or interest, to be
uncollectible, written notification containing appropriate information
shall be furnished to the attorney general by the commissioner setting
forth the reasons and the extent to which collection proceedings have
been taken. The attorney general may review the notice and may
undertake additional investigation as to the facts regarding the
collection proceedings, and shall certify to the commissioner an
opinion as to the collectibility of the account or claim. If the attorney
general consents to the cancellation of a claim for delinquent
contributions, and any interest or penalty due, the department may then
cancel all or any part of the claim.
(b) In addition to the procedure for cancellation of claims for
delinquent contributions set out in subsection (a), the department may
cancel all or any part of a claim for delinquent contributions against an
employer if all of the following conditions are met:
(1) The employer's account has been delinquent for at least seven
(7) years.
(2) The commissioner has determined that the account is
uncollectible and has recommended that the department cancel
the claim for delinquent contributions.
(c) When a claim or any part of a claim is cancelled by the
department, there shall be placed in the files and records of the
department, in the appropriate place for the same, a statement of the
amount of contributions, any interest or penalty due, and the action of
the department taken with relation to the claim, together with the
reasons for the action.
Formerly: Acts 1947, c.208, s.2101; Acts 1957, c.299, s.7. As
amended by P.L.18-1987, SEC.61; P.L.80-1990, SEC.15; P.L.21-1995,
SEC.102; P.L.290-2001, SEC.18; P.L.175-2009, SEC.35;
P.L.171-2016, SEC.29; P.L.122-2019, SEC.35.