§ 22-4-7-2 — "Employer" further defined

"Employer" also means the following:
(a) Any employing unit whether or not an employing unit at the time
of the acquisition which acquires the organization, trade, or business
within this state of another which at the time of the acquisition is an
employer subject to this article, and any employing unit whether or not
an employing unit at the time of the acquisition which acquires
substantially all the assets within this state of the employer used in or
in connection with the operation of the trade or business, if the
acquisition of substantially all the assets of the trade or business results
in or is used in the operation or continuance of an organization, trade,
or business.
(b) Any employing unit (whether or not an employing unit at the
time of acquisition) which acquires a distinct and segregable portion of
the organization, trade, or business within this state of another
employing unit which at the time of the acquisition is an employer
subject to this article.
(c) Any employing unit which, having become an employer under
section 1, 2(a), 2(b), 2(d), 2(f), or 2(h) of this chapter, has not ceased
to be an employer by compliance with the provisions of IC 22-4-9-2
and IC 22-4-9-3.
(d) For the effective period of its election pursuant to IC 22-4-9-4
or IC 22-4-9-5, any other employing unit which has elected to become
fully subject to this article.
(e) Any employing unit for which service in employment as defined
in IC 22-4-8-2(l) is performed. In determining whether an employing
unit for which service other than agricultural labor is also performed is
an employer under sections 1 or 2 of this chapter, the wages earned or
the employment of an employee performing service in agricultural
labor may not be taken into account. If an employing unit is determined
an employer of agricultural labor, the employing unit shall be
determined an employer for the purposes of section 1 of this chapter.
(f) Any employing unit that is subject to tax under the Federal
Unemployment Tax Act and is not an employer under any other section
of this chapter, is an Indiana employer if required to be an Indiana
employer to qualify for full Federal Unemployment Tax Act credit.
(g) Any employing unit for which service in employment, as defined
in IC 22-4-8-2(i) or IC 22-4-8-2(i)(1), is performed.
(h) Any employing unit for which service in employment, as defined
in IC 22-4-8-2(j), is performed.
(i) Any employing unit for which service in employment as defined
in IC 22-4-8-2(m) is performed. In determining whether an employing
unit for which service other than domestic service is also performed is
an employer under sections 1 or 2 of this chapter, the wages earned or
the employment of an employee performing domestic service may not
be taken into account.
Formerly: Acts 1947, c.208, s.702; Acts 1951, c.295, s.3; Acts
1967, c.310, s.10; Acts 1971, P.L.355, SEC.12. As amended by Acts
1977, P.L.262, SEC.12; P.L.108-2006, SEC.5; P.L.122-2019,
SEC.15.