reglab/housing_qa huggingface dataset:
IN Code § 22-4-10-4.5 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 10. Employer Contributions|22-4-10-4.5. Employer Surcharge; Interest Payment on State Advances From Federal Unemployment Account

Sec. 4.5. (a) This section applies to a calendar year that begins after December 31, 2010, to an employer:(1) that is subject to this article for wages paid during the calendar year;(2) whose contribution rate for the calendar year was determined under this chapter, IC 22-4-11, IC 22-4-11.5, or IC 22-4-37-3; and(3) that:(A) has been subject to this article during the preceding thirty-six (36) consecutive calendar months; and(B) has had a payroll in each of the three (3) preceding twelve (12) month periods;if, during the calendar year, the state is required to pay interest on the advances made to the state from the federal unemployment account in the federal unemployment trust fund under 42 U.S.C. 1321.(b) In addition to the contributions determined under this chapter, IC 22-4-11, IC 22-4-11.5, or IC 22-4-37-3 for calendar year 2011, each employer shall pay an unemployment insurance surcharge that is equal to thirteen percent (13%) of the employer's contribution determined under this chapter, IC 22-4-11, IC 22-4-11.5, or IC 22-4-37-3 for the calendar year.(c) For a calendar year that begins after December 31, 2011, in which employers are required to pay the unemployment insurance surcharge described in subsection (b), the department shall determine, not later than January 31, the surcharge percentage for that year based on factors that include:(1) the interest rate charged the state for the year determined under 42 U.S.C. 1322(b); and(2) the state's outstanding loan balance to the federal unemployment account on January 1 of the year.(d) The unemployment insurance surcharge described in subsection (b) is payable to the department quarterly at the same time as employer contributions are paid under section 1 of this chapter. Failure to pay the unemployment insurance surcharge as specified in this section is considered a delinquency under IC 22-4-11-2.(e) The department:(1) may use amounts received under this section to pay interest on the advances made to the state from the federal unemployment account in the federal unemployment trust fund under 42 U.S.C. 1321; and(2) shall deposit any amounts received under this section and not used for the purposes described in subdivision (1) in the unemployment insurance benefit fund established under IC 22-4-26.(f) Amounts paid under this section and used as provided in subsection (e)(1) do not affect and may not be charged to the experience account of any employer. Amounts paid under this section and used as provided in subsection (e)(2) must be subtracted from the total amount of benefits charged to the fund under IC 22-4-11-1 in determining each employer's share of those benefits under IC 22-4-11-2(e).As added by P.L.2-2011, SEC.7. Amended by P.L.183-2015, SEC.1.
IN Code § 22-4-10-4.6 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 10. Employer Contributions|22-4-10-4.6. Unemployment Insurance Solvency Fund; Establishment; Investment; Interest; Nonreverting

Sec. 4.6. (a) The unemployment insurance solvency fund is established for the purpose of paying interest on the advances made to the state from the federal unemployment account in the federal unemployment trust fund under 42 U.S.C. 1321. The fund shall be administered by the department.(b) Money received by the department from the unemployment insurance surcharge that the department elects to use for the purposes described in section 4.5(e)(1) of this chapter shall be deposited in the fund for the purposes of the fund.(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited at least quarterly in the fund.(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.As added by P.L.2-2011, SEC.8.
IN Code § 22-4-10-5 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 10. Employer Contributions|22-4-10-5. Voluntary Payments

Sec. 5. Any employer may make voluntary payments in addition to the contributions required under this article, and the same shall be credited to its experience account. The voluntary contributions shall not be used in the computation of reduced rates unless the contributions are paid prior to the expiration of one hundred twenty (120) days after the beginning of the year for which the rates are effective. The payments shall be included in the experience account as of the computation date only if they are made within thirty (30) days following the date upon which the department sends notice that the payments may be made with respect to a calendar year. The voluntary payments when accepted from an employer will not be refunded in whole or in part.Formerly: Acts 1947, c.208, s.1006; Acts 1951, c.295, s.8. As amended by P.L.144-1986, SEC.100; P.L.18-1987, SEC.35; P.L.122-2019, SEC.22.
IN Code § 22-4-10-7 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 10. Employer Contributions|22-4-10-7. Successor Employers; Experience Account; Benefits; Discrepancy in Experience Accounts

Sec. 7. (a) Except as provided by IC 22-4-6.5 or IC 22-4-11.5, when an employing unit (whether or not an employing unit prior thereto) assumes all of the resources and liabilities of the experience account of a predecessor employer, as provided in section 6 of this chapter, amounts paid by such predecessor employer shall be deemed to have been so paid by such successor employer. The experience of such predecessor with respect to unemployment risk, including but not limited to past payrolls and contributions, shall be credited to the account of such successor.(b) The payments of benefits to an individual shall not in any case be denied or withheld because the experience account of an employer does not reflect a balance and total of contributions paid to be in excess of benefits charged to such experience account.Formerly: Acts 1947, c.208, s.1008; Acts 1951, c.295, s.10; Acts 1971, P.L.355, SEC.22. As amended by P.L.98-2005, SEC.7; P.L.33-2013, SEC.4.
IN Code § 22-4-11-0.1 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11. Employer Experience Accounts|22-4-11-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The amendments made to section 1 of this chapter by P.L.172-1991 apply to individuals who file a disaster unemployment claim or a state unemployment insurance claim after June 1, 1990, and before June 2, 1991, or during a period to be determined by the general assembly.As added by P.L.220-2011, SEC.364.
IN Code § 22-4-11-1.5 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11. Employer Experience Accounts|22-4-11-1.5. Experience Account Not Relieved of Erroneous Payments if Employer Establishes Pattern of Failure to Respond to Department Information Requests

Sec. 1.5. (a) As used in this section, "erroneous payment" means a payment that would not have been made but for the failure by an employer or a person acting on behalf of the employer with respect to a claim for unemployment benefits to which the payment relates.(b) As used in this section, "pattern of failure" means a repeated and documented failure by an employer or a person acting on behalf of an employer to respond to requests for information made by the department, taking into consideration the number of failures in relation to the total number of requests received by the employer or the person acting on behalf of an employer.(c) The experience account of an employer may not be relieved of charges for a benefit overpayment from the state's unemployment insurance benefit fund established by IC 22-4-26-1, if the department determines that:(1) the erroneous payment was made because the employer or a person acting on behalf of the employer was at fault in failing to respond in a timely or adequate manner to the department's request for information relating to the claim for unemployment benefits; and(2) the employer or a person acting on behalf of the employer has established a pattern of failure to respond in a timely or adequate manner to department requests described in subdivision (1).As added by P.L.154-2013, SEC.2. Amended by P.L.122-2019, SEC.24.
IN Code § 22-4-11-3 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11. Employer Experience Accounts|22-4-11-3. Rate Schedules for Contributions; Determination

Sec. 3. (a) The applicable schedule of rates for calendar years before January 1, 2011, shall be determined by the ratio resulting when the balance in the fund as of the determination date is divided by the total payroll of all subject employers for the immediately preceding calendar year. Schedule A, B, C, or D, appearing on the line opposite the fund ratio in the schedule below, shall be applicable in determining and assigning each employer's contribution rate for the calendar year immediately following the determination date. For the purposes of this subsection, "total payroll" means total remuneration reported by all contributing employers as required by this article and does not include the total payroll of any employer who elected to become liable for payments in lieu of contributions (as defined in IC 22-4-2-32). For the purposes of this subsection, "subject employers" means those employers who are subject to contribution.
IN Code § 22-4-11-3.3 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11. Employer Experience Accounts|22-4-11-3.3. Contribution Rates Before 2011

Sec. 3.3. (a) For calendar years after 2001 and before 2011, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are eligible therefore according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A, B, C, D, or E on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below:
IN Code § 22-4-11-3.5 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11. Employer Experience Accounts|22-4-11-3.5. Contribution Rates After 2010 and Before 2021

Sec. 3.5. (a) For calendar years after 2010 and before 2021, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are therefore eligible according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below:
IN Code § 22-4-11-3.7 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11. Employer Experience Accounts|22-4-11-3.7. Contribution Rates After 2020

Sec. 3.7. (a) For calendar years after 2020, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are therefore eligible according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable Schedule A through E on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below:
IN Code § 22-4-11-4 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11. Employer Experience Accounts|22-4-11-4. Payroll Report; Inadequate Report; Correction; Contributions

Sec. 4. 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.
IN Code § 22-4-11.5-1 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-1. Applicability

Sec. 1. Notwithstanding any other provision of this article, this chapter applies to the assignment of contribution rates and transfers of employer experience accounts after December 31, 2005.As added by P.L.98-2005, SEC.9.
IN Code § 22-4-11.5-2 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-2. "Administrative Law Judge"

Sec. 2. As used in this chapter, "administrative law judge" means a person employed by the commissioner under IC 22-4-17-4.As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.16.
IN Code § 22-4-11.5-3 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-3. "Person"

Sec. 3. As used in this chapter, "person" has the meaning set forth in section 7701(a)(1) of the Internal Revenue Code.As added by P.L.98-2005, SEC.9.
IN Code § 22-4-11.5-4 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-4. "Trade or Business"

Sec. 4. As used in this chapter, "trade or business" includes an employer's workforce.As added by P.L.98-2005, SEC.9.
IN Code § 22-4-11.5-5 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-5. "Violates or Attempts to Violate"

Sec. 5. As used in this chapter, "violates or attempts to violate" includes the intent to evade a higher employer contribution rate in connection with a transfer of a trade or business through misrepresentation or willful nondisclosure of information relevant to the transfer.As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.17.
IN Code § 22-4-11.5-6 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-6. "Knowingly"; "Recklessly"

Sec. 6. As used in this chapter:(1) "knowingly" has the meaning set forth in IC 35-41-2-2(b); and(2) "recklessly" has the meaning set forth in IC 35-41-2-2(c).As added by P.L.98-2005, SEC.9.
IN Code § 22-4-11.5-7 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-7. Transferring All or Part of Trade or Business; Successor Employers With Substantially Common Ownership, Management, or Control

Sec. 7. (a) This section applies to a transfer of a trade or business that meets the following requirements:(1) An employer transfers all or a portion of the employer's trade or business to another employer.(2) At the time of the transfer, the two (2) employers have substantially common ownership, management, or control.(b) The successor employer shall assume the experience account balance of the predecessor employer for the resources and liabilities of the predecessor employer's experience account that are attributable to the transfer.(c) The contribution rates of both employers shall be recalculated, and the recalculated rate made effective on the first day of the calendar year during which the transfer occurred if the effective date of the transfer described in subsection (a) is before April 1, and the first day of the subsequent calendar year, if the effective date of the transfer described in subsection (a) is after March 31.(d) The payroll of the predecessor employer on the effective date of the transfer, and the benefits chargeable to the predecessor employer's original experience account after the effective date of the transfer, must be divided between the predecessor employer and the successor employer in accordance with rules adopted by the department under IC 4-22-2.(e) Any written determination made by the department is conclusive and binding on both the predecessor employer and the successor employer unless one (1) employer files or both employers file a written protest with the department setting forth all reasons for the protest. A protest under this section must be filed not later than fifteen (15) days after the date the department sends the initial determination to the employers. The protest shall be heard and determined under this section and IC 22-4-32-1 through IC 22-4-32-15. The predecessor employer, the successor employer, and the department shall be parties to the hearing before the liability administrative law judge and are entitled to receive copies of all pleadings and the decision.As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.18; P.L.122-2019, SEC.26.
IN Code § 22-4-11.5-9 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-9. Violation of Chapter; Civil Penalties

Sec. 9. (a) A person who knowingly or recklessly:(1) violates or attempts to violate:(A) section 7 or 8 of this chapter; or(B) any other provision of this article related to determining the assumption or assignment of an employer's contribution rate; or(2) advises another person in a way that results in a violation of:(A) section 7 or 8 of this chapter; or(B) any other provision of this article related to determining the assumption or assignment of an employer's contribution rate;is subject to a civil penalty under this chapter.(b) If the department determines that an employer (as defined under IC 22-4-7) is subject to a civil penalty under subsection (a)(1), the department shall assign an employer contribution rate equal to one (1) of the following as a civil penalty:(1) The highest employer contribution rate assignable under this article for the year in which the violation occurred and the following three (3) years.(2) An additional employer contribution rate of two percent (2%) of the employer's taxable wages (as defined in IC 22-4-4-2) for the year in which the violation occurred and the following three (3) years, if:(A) an employer is already paying the highest employer contribution rate at the time of the violation; or(B) the increase in the contribution rate described in subdivision (1) is less than two percent (2%).(c) If the department determines that a person who is not an employer (as defined in IC 22-4-7) is subject to a civil penalty under subsection (a)(2), the department shall assess a civil penalty of not more than five thousand dollars ($5,000).(d) All civil penalties collected under this section shall be deposited in the unemployment insurance benefit fund established by IC 22-4-26-1.(e) Any written determination made by the department is conclusive and binding on the employing unit, employer, or person unless the employing unit, employer, or person files a written protest with the department setting forth all reasons for the protest. A protest under this section must be filed not later than fifteen (15) days after the date the department sends the initial determination to the employing unit, employer, or person. The protest shall be heard and determined under this section and IC 22-4-32-1 through IC 22-4-32-15. The employing unit, employer, or person, and the department shall be parties to the hearing before the liability administrative law judge and are entitled to receive copies of all pleadings and the decision.As added by P.L.98-2005, SEC.9. Amended by P.L.108-2006, SEC.20.
IN Code § 22-4-11.5-10 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-10. Violation of Chapter; Class C Misdemeanor

Sec. 10. In addition to any other penalty imposed, a person who knowingly, recklessly, or intentionally violates this chapter commits a Class C misdemeanor.As added by P.L.98-2005, SEC.9. Amended by P.L.1-2006, SEC.342; P.L.108-2006, SEC.21.
IN Code § 22-4-11.5-11 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts|22-4-11.5-11. Commissioner Procedures to Identify Violators; Applicability of Federal Department of Labor Regulations

Sec. 11. (a) The commissioner shall establish procedures to identify the transfer or acquisition of a business for purposes of this chapter.(b) The interpretation and application of this chapter must meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor.As added by P.L.98-2005, SEC.9.
IN Code § 22-4-12-0.1 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 12. Benefits Schedule|22-4-12-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The amendments made to section 4 of this chapter by P.L.172-1991 apply to individuals who file a disaster unemployment claim or a state unemployment insurance claim after June 1, 1990, and before June 2, 1991, or during a period to be determined by the general assembly.As added by P.L.220-2011, SEC.365.
IN Code § 22-4-12-1 (2021)
2021 Indiana Code|Title 22. Labor and Safety|Article 4. Unemployment Compensation System|Chapter 12. Benefits Schedule|22-4-12-1. Eligibility; Payment; Death

Sec. 1. Benefits designated as unemployment insurance benefits shall become payable from the fund to any individual who is or becomes unemployed and eligible for benefits under the terms of this article. All benefits shall be paid through the department or such other agencies as the department by rule may designate at such times and in such manner as the department may prescribe. The department may adopt rules to provide for the payment of benefits due and payable on executed vouchers to persons since deceased; benefits so due and payable may be paid to the legal representative, dependents, or next of kin of the deceased as are found to be entitled thereto, which rules need not conform with the laws of the state governing decedent estates, and every such payment shall be deemed a valid payment to the same extent as if made to the legal representative of the deceased.Formerly: Acts 1947, c.208, s.1201. As amended by P.L.144-1986, SEC.101; P.L.108-2006, SEC.22.