reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 22. Administration of Intergovernmental Cooperation › 22-4-22-2. Contributions; Payments

Sec. 2. The department is authorized to enter into reciprocal arrangements with the appropriate agencies of other states or jurisdictions or the United States of America, adjusting the collection and payment of contributions by employers with respect to employment not localized within this state.
Formerly: Acts 1947, c.208, s.2302. As amended by P.L.171-2016, SEC.34.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 22. Administration of Intergovernmental Cooperation › 22-4-22-3. Secretary of State; Filing Agreement

Sec. 3. The commissioner is authorized to enter into reciprocal agreements with the proper agencies under the laws of other states or jurisdictions or of the United States, which agreements shall become effective after filing with the secretary of state in accordance with rules adopted by the department under IC 4-22-2, by the terms of which agreements:
(1) potential rights to benefits accumulated under the unemployment compensation laws of one (1) or more states or jurisdictions or of the United States, or both, may constitute the basis for the payment of benefits through a single appropriate agency under terms which the commissioner finds will be fair and reasonable to all affected interests and which will not result in any substantial loss to the fund; and
(2) wages or services in employment subject to an unemployment compensation law of another state or of the United States shall be deemed to be wages in employment for employers for the purpose of determining an individual's rights to unemployment compensation benefits under this article, and wages in employment for employers as defined in this article shall be deemed to be wages or services on the basis of which unemployment compensation under the law of another state or of the United States is payable, but no such arrangement shall be entered into unless it contains provisions for reimbursements to the unemployment insurance benefit fund for such of the unemployment compensation benefits paid under this part upon the basis of such wages or services, and provisions for reimbursements from the unemployment insurance benefit fund for such of the compensation paid under such other law upon the basis of wages for employment as defined in this article as the commissioner finds will be fair and reasonable to all affected interests.
Formerly: Acts 1947, c.208, s.2303; Acts 1953, c.177, s.25; Acts 1965, c.190, s.14. As amended by P.L.144-1986, SEC.118; P.L.18-1987, SEC.63; P.L.21-1995, SEC.104; P.L.108-2006, SEC.42.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 22. Administration of Intergovernmental Cooperation › 22-4-22-4. Agencies; Acting as Agent for Other Jurisdictions

Sec. 4. The department is authorized to enter into reciprocal agreements with the agencies of other states or jurisdictions administering unemployment compensation laws whereby the department and such other agencies or jurisdictions may act as agents for each other for the purpose of accepting contributions on each other's behalf. Such contributions upon remittance to the state or jurisdiction on whose behalf such contributions were received, shall be deemed contributions required and paid into the unemployment compensation fund of such state or jurisdiction as of the date received by the agent, state or jurisdiction.
Formerly: Acts 1947, c.208, s.2304. As amended by P.L.171-2016, SEC.35.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 22. Administration of Intergovernmental Cooperation › 22-4-22-5. Investigations; Reports

Sec. 5. In order that the administration of this article and the unemployment insurance laws of other states or jurisdictions or of the United States of America will be promoted by cooperation between this state and such other states or jurisdictions or the appropriate agencies of the United States in exchanging services and making available facilities and information, the department is authorized to make such investigations, secure and transmit such information, make available such services and facilities, and exercise such of the other powers provided in this article with respect to the administration of this article as deemed necessary or appropriate to facilitate the administration of any unemployment insurance law and in like manner to accept and utilize information, services, and facilities made available to this state by the agency or jurisdiction charged with the administration of any such other unemployment insurance law.
Formerly: Acts 1947, c.208, s.2305. As amended by P.L.144-1986, SEC.119; P.L.108-2006, SEC.43; P.L.171-2016, SEC.36.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 22. Administration of Intergovernmental Cooperation › 22-4-22-6. Fraud; Repayments; Collection

Sec. 6. (a) On request of an agency which administers an employment security law of another state or of a foreign government, and which has found in accordance with the provisions of such law that a claimant is liable to repay benefits received under such law by reason of having knowingly made a false statement or misrepresentation of a material fact, or who has knowingly failed to disclose a material fact, with respect to a claim taken in this state as an agent for such agency, the department may collect from such claimant for the liable state the amount of such benefits to be refunded to such agency.
(b) In any case in which under this subsection a claimant is liable to repay any amount to the agency of another state, or of a foreign government, such amounts may be collected without interest by civil action in the name of the department acting as agent for such agency.
Formerly: Acts 1947, c.208, s.2306; Acts 1951, c.295, s.12 1/2. As amended by P.L.108-2006, SEC.44.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 24. Employment and Training Services Administration Fund › 22-4-24-1. Creation; Appropriations

Sec. 1. (a) There is created in the state treasury a special fund to be known as the employment and training services administration fund. All money which is deposited or paid into this fund is hereby appropriated and made available to the department. All money in this fund shall be expended for the purpose and in the amounts found necessary by the Secretary of Labor for the proper and efficient administration of this article and for no other purpose whatsoever. The fund shall consist of all money appropriated by this state and all money received from the United States, any agency thereof, or from any other source for such defined purposes. Money received from the railroad retirement board as compensation for services or facilities supplied to said board shall be paid into this fund on the same basis as expenditures are made for such services or facilities from such fund. All money in this fund shall be deposited, administered, and disbursed in the same manner and under the same conditions and requirements as is provided by law for other special funds in the state treasury. Any balances in this fund shall not lapse at any time but shall be continuously available to the department for expenditure consistent with this article.
(b) Notwithstanding any provision of this section, all money requisitioned and deposited in this fund pursuant to IC 22-4-26-5 shall remain part of the unemployment insurance benefit fund and shall be used only in accordance with the conditions specified in IC 22-4-26-5.
Formerly: Acts 1947, c.208, s.2501; Acts 1951, c.295, s.15; Acts 1957, c.299, s.17. As amended by P.L.144-1986, SEC.121; P.L.18-1987, SEC.66.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 24.5. Skills 2016 Training Fund › 22-4-24.5-1. Repealed

As added by P.L.290-2001, SEC.19. Amended by P.L.1-2002, SEC.92; P.L.273-2003, SEC.6. Repealed by P.L.202-2005, SEC.8.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 26. Unemployment Insurance Benefit Fund › 22-4-26-1. Establishment; Source of Funds

Sec. 1. There is established a special fund to be known as the unemployment insurance benefit fund which shall be administered separate and apart from all public money or funds of the state. This fund shall consist of:
(1) all contributions, all payments in lieu of contributions, all money received from the federal government as reimbursements pursuant to section 204 of the Federal-State Extended Compensation Act of 1970, and all money paid into and received by it as provided in this article;
(2) any property or securities and the earnings thereof acquired through the use of money belonging to the fund;
(3) all other money received for the fund from any other source;
(4) all money credited to this state's account in the unemployment trust fund pursuant to 42 U.S.C. 1103, as amended; and
(5) interest earned from all money in the fund.
Subject to the provisions of this article, the department is vested with full power, authority, and jurisdiction over the fund, including all money and property or securities belonging thereto, and may perform any and all acts whether or not specifically designated in this article which are necessary or convenient in the administration thereof consistent with the provisions of this article and the Depository Act. The money in this fund shall be used only for the payment of unemployment compensation benefits.
Formerly: Acts 1947, c.208, s.2701; Acts 1957, c.299, s.8; Acts 1973, P.L.239, SEC.5. As amended by P.L.18-1987, SEC.68; P.L.171-2016, SEC.38.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 26. Unemployment Insurance Benefit Fund › 22-4-26-2. Administration of Fund

Sec. 2. The fund shall be administered exclusively for the purpose of this article, and money withdrawn therefrom, except for deposit in the unemployment insurance benefit fund and for refund, as provided in this article, and except for amounts credited to the account of this state pursuant to 42 U.S.C. 1103, as amended, which shall be used exclusively as provided in section 5 of this chapter, shall be used solely for the payment of benefits. Payment of benefits and refunds shall be made in accordance with the rules prescribed by the department consistent with the provisions of this article. Withdrawals from the fund except as provided in section 5 of this chapter shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody.
Formerly: Acts 1947, c.208, s.2702; Acts 1957, c.299, s.9. As amended by P.L.144-1986, SEC.123; P.L.18-1987, SEC.69; P.L.108-2006, SEC.47.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 26. Unemployment Insurance Benefit Fund › 22-4-26-3. Treasurer of Fund; Depositories; Investments

Sec. 3. The treasurer of state shall be ex officio treasurer and custodian of the fund and shall administer the fund in accordance with the provisions of this article and the directions of the commissioner. All contributions provided for in this article shall be paid to and collected by the department. All contributions and other money payable to the fund as provided in this article upon receipt by the department shall be paid to and deposited in a separate clearing account for the exclusive benefit of the unemployment insurance benefit fund. The commissioner shall forward the money and deposit it, together with any money earned while in the treasurer's custody and any other money received by the treasurer for the payment of benefits from any source other than the unemployment trust fund, with the Secretary of the Treasury of the United States of America to the credit of the unemployment trust fund. All money belonging to the unemployment insurance benefit fund and not otherwise deposited, invested, or paid over pursuant to the provisions of this article may be deposited by the treasurer of state under the direction of the commissioner in any banks or public depositories in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of money in the unemployment insurance benefit fund, any other provisions of law to the contrary notwithstanding. The treasurer of state shall, if required by the Social Security Administration, give a separate bond conditioned upon the faithful performance of the treasurer's duties as custodian of the fund in an amount and with such sureties as shall be fixed and approved by the governor. Premiums for the bond shall be paid as provided in IC 22-4-24.
Formerly: Acts 1947, c.208, s.2703. As amended by P.L.144-1986, SEC.124; P.L.18-1987, SEC.70; P.L.21-1995, SEC.106; P.L.171-2016, SEC.39; P.L.122-2019, SEC.37.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 26. Unemployment Insurance Benefit Fund › 22-4-26-4. Federal Aid; Requisition

Sec. 4. The department shall, on each business day when the Federal Reserve is in operation, requisition from the unemployment trust fund amounts as it deems necessary for the payment of authorized benefits and for refunds, but for no other purpose.
Formerly: Acts 1947, c.208, s.2704. As amended by P.L.144-1986, SEC.125; P.L.18-1987, SEC.71; P.L.21-1995, SEC.107; P.L.136-2018, SEC.114; P.L.122-2019, SEC.38.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 27. Management of Funds Upon Discontinuance of Unemployment Trust Fund › 22-4-27-1. Investments; Disposal of Securities

Sec. 1. The provisions of IC 22-4-26-1, IC 22-4-26-2, IC 22-4-26-3, and IC 22-4-26-4, to the extent that they relate to the unemployment trust fund, shall be operative only so long as such unemployment trust fund continues to exist and so long as the Secretary of the Treasury of the United States continues to maintain for this state a separate book account of all funds deposited in the unemployment trust fund by the state for benefit purposes, together with the state's proportionate share of the earnings of such unemployment trust fund, from which no other state is permitted to make withdrawals. If and when such unemployment trust fund ceases to exist or such separate book account is no longer maintained, all money, properties, or securities in the unemployment trust fund belonging to the unemployment insurance benefit fund of this state shall be transferred to the treasurer of the unemployment insurance benefit fund who shall hold, invest, transfer, sell, deposit, and release such money, properties, or securities in a manner approved by the department in accordance with the provisions of this article. The money shall be invested in the following readily marketable classes of securities:
(1) Bonds or other interest bearing obligations of the United States.
(2) Any bonds guaranteed as to principal and interest by the United States government.
The treasurer of state shall dispose of securities or other properties belonging to the unemployment insurance benefit fund under the direction of the commissioner.
Formerly: Acts 1947, c.208, s.2801. As amended by P.L.144-1986, SEC.127; P.L.18-1987, SEC.73; P.L.21-1995, SEC.109; P.L.136-2018, SEC.115.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 28. Lost or Illegally Expended Federal Grants › 22-4-28-1. Appropriations

Sec. 1. If any money received after June 30, 1941, from the Social Security Administration under 42 U.S.C. 501 through 504, or any unencumbered balances in the employment and training services administration fund as of June 30, 1941, or any money granted after June 30, 1941 to this state under 29 U.S.C. 49 et seq. or any money made available by this state or its political subdivisions and matched by such money granted to this state under 29 U.S.C. 49 et seq. is found by the Secretary of Labor because of any action or contingency to have been lost or been expended for purposes other than or in amounts in excess of those found necessary by the Secretary of Labor for the proper administration of this article, it is the policy of this state that upon receipt of notice of such a finding by the Secretary of Labor the department shall promptly report the amount required for such replacement to the governor, and the governor shall at the earliest opportunity submit to the general assembly a request for the appropriation of such amount. This section shall not be construed to relieve this state of its obligation with respect to funds received prior to July 1, 1941, under 49 U.S.C. 501 through 504.
Formerly: Acts 1947, c.208, s.2901; Acts 1951, c.295, s.16. As amended by P.L.144-1986, SEC.128; P.L.18-1987, SEC.74; P.L.171-2016, SEC.40.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-1. Delinquent Contributions; Interest and Penalties

Sec. 1. (a) Contributions unpaid on the date on which they are due and payable, as prescribed by the commissioner, shall bear interest at the rate of one percent (1%) per month or fraction thereof from and after such date until payment, plus accrued interest, is received by the department. The department may prescribe fair and reasonable regulations pursuant to which such interest shall not accrue.
(b) If the failure to pay any part or all of the delinquent contributions is due to negligence or intentional disregard of authorized rules, regulations, or notices, but without intent to defraud, there shall be added, as a penalty, ten percent (10%) of the total amount of contributions unpaid, which penalty shall become due and payable upon notice and demand by the commissioner.
(c) If the commissioner finds that the failure to pay any part or all of delinquent contributions is due to fraud with intent to evade the payment of contributions, there shall be added, as a penalty, fifty percent (50%) of the total amount of delinquent contributions, which penalty shall become due and payable upon notice and demand by the commissioner.
(d) Interest and penalties collected pursuant to this section shall be paid into the special employment and training services fund.
Formerly: Acts 1947, c.208, s.3001. As amended by P.L.228-1983, SEC.5; P.L.18-1987, SEC.75; P.L.21-1995, SEC.110; P.L.171-2016, SEC.41.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-2. Assessments; Limitation

Sec. 2. In addition to all other powers granted to the commissioner by this article, the commissioner or the commissioner's authorized representatives shall have the power to make assessments against any employing unit which fails to pay contributions, interest, or penalties as required by this article, or for additional contributions due and unpaid, which assessment is considered prima facie correct. Such assessments shall consist of contributions and any interest or penalties which may be due by reason of section 1 of this chapter. Such assessment must be made not later than four (4) calendar years subsequent to the date that said contributions, interest, or penalties would have become due, except that this limitation shall not apply to any contributions, interest, or penalties which should have been paid with respect to any incorrect report filed with the department which report was known or should have been known to be incorrect by the employing unit.
Formerly: Acts 1947, c.208, s.3002. As amended by P.L.144-1986, SEC.129; P.L.18-1987, SEC.76; P.L.21-1995, SEC.111; P.L.290-2001, SEC.21; P.L.175-2009, SEC.37.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-3. Assessments; Notice

Sec. 3. The commissioner, or the commissioner's duly authorized representative, shall immediately notify the employing unit of the assessment, and the assessment shall be final unless the employing unit protests the assessment within fifteen (15) days after the department sends the notice.
Formerly: Acts 1947, c.208, s.3003. As amended by P.L.20-1986, SEC.14; P.L.18-1987, SEC.77; P.L.21-1995, SEC.112; P.L.122-2019, SEC.39.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-4. Assessments; Protest; Hearings

Sec. 4. If the employing unit protests the assessment in the form and manner prescribed by the department, the employing unit shall have an opportunity to be heard, and the hearing shall be conducted by a liability administrative law judge pursuant to the provisions of IC 22-4-32-1 through IC 22-4-32-15. After the hearing the liability administrative law judge shall immediately notify the employing unit of the finding, and the assessment, if any, so made shall be final, in the absence of judicial review proceedings as provided in this article, thirty (30) days after the notice of appeal is issued.
Formerly: Acts 1947, c.208, s.3004; Acts 1951, c.295, s.17. As amended by P.L.144-1986, SEC.130; P.L.18-1987, SEC.78; P.L.135-1990, SEC.20; P.L.108-2006, SEC.48; P.L.122-2019, SEC.40.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-5. Assessments; Judicial Review; Stay of Proceedings

Sec. 5. The finality of such decision of the liability administrative law judge may be stayed for a period of thirty (30) days from the date of service of notice on the department of the appeal of said decision as provided in this article. Such notice must be served within thirty (30) days after notice of the decision of the liability administrative law judge is issued. If judicial review proceedings are not instituted within the time provided for in this article, the finality of said decision shall not be further stayed.
Formerly: Acts 1947, c.208, s.3005. As amended by P.L.144-1986, SEC.131; P.L.135-1990, SEC.21; P.L.108-2006, SEC.49.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-6. Assessments; Nonpayment; Warrants; Levy; Garnishment; Lien

Sec. 6. (a) Unless an assessment is paid in full within seven (7) days after it becomes final, the commissioner or the commissioner's representative may file with the clerk of the circuit court of any county in the state a warrant in duplicate, directed to the sheriff of such county, commanding the sheriff to levy upon and sell the property, real and personal, tangible and intangible, of the employing unit against whom the assessment has been made, in sufficient quantity to satisfy the amount thereof, plus damages to the amount of ten percent (10%) of such assessment, which shall be in addition to the penalties prescribed in this article for delinquent payment, and in addition to the interest at the rate of one percent (1%) per month upon the unpaid contribution from the date it was due, to the date of payment of the warrant, and in addition to all costs incident to the recording and execution thereof. The remedies by garnishment and proceedings supplementary to execution as provided by law shall be available to the department to effectuate the purposes of this chapter. Within five (5) days after receipt of a warrant under this section, the clerk shall:
(1) retain the duplicate copy of the warrant;
(2) enter in the judgment record in the column for judgment debtors the name of the employing unit stated in the warrant, or if the employing unit is a partnership, the names of the partners;
(3) enter the amount sought by the warrant;
(4) enter the date the warrant was received; and
(5) certify the original warrant and return it to the department.
(b) Five (5) days after the clerk receives a warrant under subsection (a), the amount sought in the warrant, the damages to an amount of ten percent (10%) of the assessment as provided in subsection (a), penalties, and interest described in subsection (a) become a lien upon the title to and interest in the real and personal property of the employing unit.
Formerly: Acts 1947, c.208, s.3006. As amended by P.L.20-1986, SEC.15; P.L.18-1987, SEC.79; P.L.21-1995, SEC.113; P.L.52-1998, SEC.2; P.L.171-2016, SEC.42.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-7. Assessments; Issuance of Warrant to Sheriff

Sec. 7. The clerk shall return the original, certified copy of the warrant to the department together with all recording information concerning the warrant. Upon receipt of the warrant from the clerk, the department shall issue the warrant to the sheriff of the county.
Formerly: Acts 1947, c.208, s.3007. As amended by P.L.21-1995, SEC.114; P.L.52-1998, SEC.3.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-8. Assessments; Warrants; Return; Fees and Costs

Sec. 8. (a) If the clerk fails to record the warrant and issue the same to the department within five (5) days after it has been received by the clerk as herein provided, the clerk shall forfeit to the state for each such failure the sum of twenty dollars ($20), which shall be deposited in the unemployment insurance benefit fund.
(b) Within one hundred twenty (120) days from the date of receipt of the warrant (or immediately after service if the warrant is fully satisfied or found to be wholly uncollectible) the sheriff shall return it to the department, together with the money collected, less fees and costs.
(c) "Costs" as referred to in this subsection includes the fees of the clerk and sheriff as are specifically provided for and costs of storage, appraisal, publication, and other necessary and properly chargeable expenses incurred in the sale of property on execution. The costs herein specifically prescribed for the clerk and sheriff shall be as follows:
(1) Clerk's fee of three dollars ($3) to be charged on the warrant and paid to the clerk for recording the warrant.
(2) Sheriff's fee of:
(A) six dollars ($6) to be charged on the warrant and paid to the sheriff in every instance in which the warrant has been duly and properly served and the schedules and affidavits hereinafter provided for have been executed and signed; or
(B) ten dollars ($10) for sale of property on execution or decree, including making a deed or certificate of sale, to be charged on the warrant.
Formerly: Acts 1947, c.208, s.3008; Acts 1951, c.295, s.18; Acts 1969, c.300, s.7. As amended by P.L.18-1987, SEC.80; P.L.21-1995, SEC.115; P.L.52-1998, SEC.4.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-9. Assessments; Fees and Costs; Collection; Disposition

Sec. 9. (a) The fees and charges provided in section 8 of this chapter for the clerk and sheriff shall be the property of the clerk and sheriff, and, excepting additional payments to the sheriff provided for in this section, shall be the only fees and charges payable for their services relating to the warrants herein and shall be in lieu of all fees and charges provided for in other statutes for services relating to recording and serving of warrants and levying of executions, whether such other statutes relate to clerks, sheriffs, governmental units, or subdivisions thereof. Such costs shall be charged against the employing unit and collected from it by the sheriff.
(b) In case the amount collected is sufficient to satisfy the entire amount of the warrant and all costs thereon, the sheriff shall retain an amount equal to ten percent (10%) of the assessment in addition to the fees provided in section 8 of this chapter. If such amount is not collected in full, the sheriff shall retain an amount equal to five percent (5%) of the amount collected.
(c) However, in instances wherein the sheriff makes no collection upon a warrant and it has been returned to the department as uncollectible and the warrant is thereafter paid voluntarily in whole or in part by the employing unit to the clerk or to the department, the sheriff shall not be entitled to either of the payments mentioned in subsection (b), and the damages assessed in the warrant shall be deposited in the unemployment insurance benefit fund.
Formerly: Acts 1947, c.208, s.3009. As amended by P.L.18-1987, SEC.81; P.L.21-1995, SEC.116.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-10. Assessments; Return; Subsequent Warrants; Fees; Attempts to Collect

Sec. 10. (a) The return by the sheriff to the department of the warrants shall be made monthly on or before the fifth day of the month. All money so returned to the department shall be receipted for by the department and its endorsement upon the check transmitted by the sheriff shall be conclusive evidence of such payment by the sheriff and no other receipt shall be necessary.
(b) If a warrant is not satisfied within the one hundred twenty (120) days specified in section 8 of this chapter, nothing in this chapter shall operate to prevent the department from issuing subsequent warrants upon the identical amount of the unpaid assessment. Subsequent warrants shall not be recorded by the clerk, and no fees shall be chargeable by the clerk. Upon any subsequent warrant, the sheriff shall be entitled to a sum for mileage equal to that sum per mile paid to state officers and employees, with the rate changing each time the state government changes its rate per mile, but shall not be entitled to any other fee if the same has been paid the sheriff for services upon the original warrant, except that in case collection is made in part or in full with respect to any such subsequent warrant, the sheriff is entitled to the five percent (5%) or ten percent (10%) as provided in section 9(b) of this chapter.
(c) In every instance in which the sheriff shall return any warrant unsatisfied, the sheriff shall attach to the warrant a summary of all relative information regarding the attempts to collect the warrant and the reason the warrant is being returned unsatisfied.
Formerly: Acts 1947, c.208, s.3010; Acts 1975, P.L.15, SEC.30. As amended by P.L.18-1987, SEC.82; P.L.21-1995, SEC.117; P.L.52-1998, SEC.5; P.L.136-2018, SEC.116.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-11. Assessments; Failure to Locate Employing Unit

Sec. 11. In the event the sheriff is unable to locate the employing unit after diligent search, the sheriff shall file with the department a statement sworn to by the sheriff that a diligent search has been made and the employing unit cannot be located within the sheriff's bailiwick.
Formerly: Acts 1947, c.208, s.3011. As amended by Acts 1978, P.L.2, SEC.2218; P.L.18-1987, SEC.83; P.L.52-1998, SEC.6.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-12. Applicability of Exemption Laws for Relief of Debtors

Sec. 12. The liability for any contributions, interest, penalties, and damages imposed by this chapter, or costs incidental to execution of warrants, shall not be subject to any of the provisions of the exemption laws of the state of Indiana for the relief of debtors.
Formerly: Acts 1947, c.208, s.3012. As amended by P.L.131-1983, SEC.5; P.L.52-1998, SEC.7; P.L.290-2001, SEC.22; P.L.42-2011, SEC.43.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 29. Collection of Contributions, Interest, and Penalties › 22-4-29-13. Notices

Sec. 13. (a) This section applies to notices given under sections 3, 4, and 5 of this chapter.
(b) As used in this section, "notices" includes mailings of assessments, notice of intention to seek judicial review, and warrants.
(c) If a notice is served through the United States Postal Service, three (3) days must be added to a period that commences upon service of that notice.
(d) The filing of a document with the appellate division or review board is complete on the earliest of the following dates that apply to the filing:
(1) The date on which the document is delivered to the appellate division or review board.
(2) The date of the postmark on the envelope containing the document if the document is mailed to the appellate division or review board by the United States Postal Service.
(3) The date on which the document is deposited with a private carrier, as shown by a receipt issued by the carrier, if the document is sent to the appellate division or review board by a private carrier.
As added by P.L.135-1990, SEC.22.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 30. Procedures for Collection of Funds Due › 22-4-30-1. Delinquent Contributions; Continuing in Business

Sec. 1. Any employer against whom contributions shall be assessed as provided in this article shall be restrained and enjoined upon the order of the department by proper proceedings instituted in the name of the state of Indiana, brought by the attorney general for the state of Indiana or any prosecuting attorney at the request of the department, from engaging or continuing in business in this state until the contributions, interest, penalties, and damages shall have been paid and until such employer shall have complied with the provisions of this article; and such attorneys shall prosecute violations of criminal provisions of this article upon request of the department.
Formerly: Acts 1947, c.208, s.3101. As amended by P.L.144-1986, SEC.132; P.L.108-2006, SEC.50.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 31. Additional Remedies for Collection of Delinquent Contributions; Jeopardy Assessments › 22-4-31-1. Powers and Duties

Sec. 1. (a) If any contributions, interest, penalties, or damages assessed under this article, or any portion thereof, be not paid within one hundred twenty (120) days after the same is found to be due, a receiver may be appointed by the circuit or superior court of the county in which such employer resides or in which the employer is doing business or in which the employer's resident agent is located in a proceeding requesting such appointment instituted against the said employer in the name of the state of Indiana, brought by the attorney general for the state of Indiana at the request of the department.
(b) The court shall appoint a receiver when it finds that the employer has not paid the contributions or amounts due imposed by this article within one hundred twenty (120) days after the same is found to be due, and that contributions, interest, penalties, or damages, or any portion thereof, is unpaid and delinquent. Such cause for the appointment of a receiver shall be in addition to all other causes or grounds provided by law for the appointment of receivers and shall be in addition to all other methods for the enforcement of this article.
(c) Each such receiver shall give bond and be sworn as provided for by law and shall have power under the control of the court to bring and defend actions, to take and keep possession of the property of the employer, to receive all funds and collect any debts due to the employer, in the receiver's name, and generally to do such acts respecting the property as the court shall authorize, and shall have all the powers granted to, or shall be subject to all the duties of, receivers under the laws of this state.
Formerly: Acts 1947, c.208, s.3201. As amended by P.L.144-1986, SEC.133; P.L.108-2006, SEC.51.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 31. Additional Remedies for Collection of Delinquent Contributions; Jeopardy Assessments › 22-4-31-2. Appeal; Bond; Suspension of Power

Sec. 2. In all proceedings instituted after April 1, 1947, under the provisions of section 1 of this chapter in which a receiver may be appointed or refused, the party aggrieved may, within ten (10) days thereafter, appeal from the decision of the court to the supreme court without awaiting the final determination of such proceedings. In cases where a receiver has been appointed, upon the appellant filing an appeal bond with sufficient surety in such sum as may have been required of such receiver conditioned upon the due prosecution of such appeal and the payment of all costs or damages that may accrue to any officer or person by reason thereof, the authority of such receiver shall be suspended until the final determination of such appeal.
Formerly: Acts 1947, c.208, s.3202. As amended by P.L.144-1986, SEC.134.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 31. Additional Remedies for Collection of Delinquent Contributions; Jeopardy Assessments › 22-4-31-3. Injunction; Collection of Contributions

Sec. 3. No injunction to restrain or delay the collection of any contributions or other amounts claimed to be due under the provisions of this article shall be issued by any court.
Formerly: Acts 1947, c.208, s.3203. As amended by P.L.144-1986, SEC.135; P.L.290-2001, SEC.23; P.L.175-2009, SEC.38.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 31. Additional Remedies for Collection of Delinquent Contributions; Jeopardy Assessments › 22-4-31-4. Jeopardy Assessments; Delinquent Contributions; Liens

Sec. 4. If the department finds that the collection of any contributions will be jeopardized by delaying, it shall enter such finding of record and thereupon, whether or not such contributions are due, immediately assess such contributions with interest and notify the employer thereof and simultaneously demand payment of the amount due in writing. If such payment is not made on demand, the commissioner shall immediately issue a warrant to the sheriff of any county in the state commanding the sheriff to immediately levy upon and sell sufficient of the employer's property found within the sheriff's bailiwick to satisfy said warrant. The sheriff shall file the warrant in the office of the clerk of the circuit court within twenty-four (24) hours after the sheriff has levied upon the property of the employer, and the lien of the department shall begin with the date upon which the warrant comes into the possession of the sheriff. The lien shall have the same effect as any other lien created by this article.
Formerly: Acts 1947, c.208, s.3204. As amended by P.L.144-1986, SEC.136; P.L.18-1987, SEC.84; P.L.21-1995, SEC.118.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 31. Additional Remedies for Collection of Delinquent Contributions; Jeopardy Assessments › 22-4-31-5. Jeopardy Assessments; Delinquent Contributions; Stay Pending Hearing

Sec. 5. The collection of the whole or any part of the amount of such assessment may be stayed for not exceeding sixty (60) days, by filing with the department a bond in such amount, not exceeding double the amount as to which the stay is desired, and with such sureties as the department considers necessary, conditioned upon payment of the amount which may finally be found to be due after notice and opportunity to be heard as provided in this chapter.
Formerly: Acts 1947, c.208, s.3205. As amended by P.L.171-2016, SEC.43; P.L.136-2018, SEC.117.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 31. Additional Remedies for Collection of Delinquent Contributions; Jeopardy Assessments › 22-4-31-6. Actions and Proceedings; Delinquent Contributions; Costs

Sec. 6. (a) If, after due notice, any employing unit defaults in the payment of any contributions or other money payments required by this article, the amount due may be collected by civil action in the name of the state of Indiana on the relation of the department. Such civil action is not to be considered as the exclusive method for collection of the contributions or money payments but is in addition to the method provided in IC 22-4-29-2 through IC 22-4-29-14 and is to be brought only in such cases as the department may deem advisable in the interest of necessity and convenience.
(b) Unless the employing unit prevails in a civil action brought under this chapter, the court may award costs, including reasonable attorney's fees, incurred by the state in bringing the action.
Formerly: Acts 1947, c.208, s.3206. As amended by P.L.144-1986, SEC.137; P.L.18-1987, SEC.85; P.L.21-1995, SEC.119; P.L.290-2001, SEC.24; P.L.108-2006, SEC.52; P.L.138-2008, SEC.6.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 31. Additional Remedies for Collection of Delinquent Contributions; Jeopardy Assessments › 22-4-31-7. Remedies; Cumulative Remedies

Sec. 7. It is expressly provided that the foregoing remedies shall be cumulative and shall be in addition to all other existing remedies, and that no action taken by the department or its duly authorized representative, the attorney general for the state of Indiana, or any other officer shall be construed to be an election on the part of the state or any of its officers to pursue any remedy to the exclusion of any other remedy.
Formerly: Acts 1947, c.208, s.3207. As amended by P.L.108-2006, SEC.53.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 31. Additional Remedies for Collection of Delinquent Contributions; Jeopardy Assessments › 22-4-31-8. Repealed

Formerly: Acts 1947, c.208, s.3208. Repealed by Acts 1978, P.L.2, SEC.2251.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 32. Employer Liability, Rights, and Remedies › 22-4-32-1. Disputes; Hearings

Sec. 1. A liability administrative law judge shall hear all matters pertaining to:
(1) the assessment of contributions, payment in lieu of contributions, surcharge, penalties, and interest;
(2) which accounts, if any, benefits paid, or finally ordered to be paid, should be charged;
(3) successorships, and related matters arising from a successorship, including but not limited to:
(A) the transfer of accounts;
(B) the determination of rates of contribution; and
(C) determinations under IC 22-4-11.5;
(4) claims for refunds of contributions or adjustments; and
(5) the definition of employment under IC 22-4-8;
for which an employing unit has timely filed a protest under section 4 of this chapter.
Formerly: Acts 1947, c.208, s.3301. As amended by P.L.135-1990, SEC.23; P.L.290-2001, SEC.25; P.L.108-2006, SEC.54; P.L.42-2011, SEC.44; P.L.122-2019, SEC.41.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 32. Employer Liability, Rights, and Remedies › 22-4-32-2. Disputes; Subpoenas; Interlocutory Orders

Sec. 2. In addition to all other powers conferred upon the liability administrative law judge in accordance with this article and the rules issued pursuant to this article, the liability administrative law judge shall have the power to:
(1) administer oaths and affirmations;
(2) issue such subpoenas as are provided for by IC 22-4-17-7;
(3) rule upon offers of proof and receive relevant oral or documentary evidence;
(4) take or cause depositions to be taken whenever the ends of justice would be served thereby;
(5) regulate the course of a hearing and the conduct of the parties;
(6) hold informal prehearing conferences for the settlement or simplification of the issues by consent of the parties;
(7) examine or cause to have examined by order such parts of the books and records of the parties to a proceeding as relate to the questions in dispute;
(8) dispose of procedural motions, requests for adjustment;
(9) continue any hearing upon his own motion, or upon application of any interested party for good cause shown; and
(10) make such interlocutory and final orders as are necessary for the resolving or determination of the issues arising in the cause.
Formerly: Acts 1947, c.208, s.3302. As amended by P.L.144-1986, SEC.138; P.L.135-1990, SEC.24.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 32. Employer Liability, Rights, and Remedies › 22-4-32-3. Disputes; Rules of Practice and Procedure; Qualifications of Person Representing Employer

Sec. 3. The proceedings before a liability administrative law judge shall be conducted in accordance with such rules of practice and procedure as the department may adopt under its rulemaking authority under IC 22-4-18-1. Any person representing any interested party in the prosecution or defense of any proceedings before a liability administrative law judge must be admitted to practice law in the courts of the state of Indiana, except that persons admitted to practice before the courts of other states may on special order be permitted to appear in any proceeding before the liability administrative law judge. This section shall not be construed to prohibit an interested party from electing to be heard in his own cause without counsel.
Formerly: Acts 1947, c.208, s.3303. As amended by P.L.144-1986, SEC.139; P.L.135-1990, SEC.25; P.L.108-2006, SEC.55.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 32. Employer Liability, Rights, and Remedies › 22-4-32-4. Disputes; Protest; Time Limit

Sec. 4. (a) An employing unit shall have fifteen (15) calendar days, beginning on the date an initial determination is sent to the employing unit, within which to protest in writing an initial determination of the department with respect to section 1 of this chapter.
(b) If a notice under this chapter is served through the United States Postal Service, three (3) days must be added to a period that commences upon service of notice.
(c) The filing of a document with the unemployment insurance appeals division is complete on the earliest of the following dates that apply to the filing:
(1) The date on which the document is delivered to the unemployment insurance appeals division.
(2) The date of the postmark on the envelope containing the document if the document is mailed to the unemployment insurance appeals division by the United States Postal Service.
(3) The date on which the document is deposited with a private carrier, as shown by a receipt issued by the carrier, if the document is sent to the unemployment insurance appeals division by a private carrier.
Formerly: Acts 1947, c.208, s.3304. As amended by P.L.18-1987, SEC.86; P.L.21-1995, SEC.120; P.L.108-2006, SEC.56; P.L.122-2019, SEC.42.
2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 32. Employer Liability, Rights, and Remedies › 22-4-32-5. Disputes; Protest; Hearing

Sec. 5. Upon receipt of such protest in writing, the commissioner promptly shall refer the written protest to the liability administrative law judge who shall set a date for a hearing before the liability administrative law judge and notify the interested parties thereof by registered mail. Unless such written protest is withdrawn, the liability administrative law judge, after affording the parties a reasonable opportunity for a fair hearing, shall make findings and conclusions, and, on the basis thereof, affirm, modify, or reverse the initial determination of the department.
Formerly: Acts 1947, c.208, s.3305. As amended by P.L.18-1987, SEC.87; P.L.135-1990, SEC.26; P.L.21-1995, SEC.121; P.L.171-2016, SEC.44.