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.
22-4-11.5-8. Transfers Solely to Obtain Lower Employer Contribution Rate
Sec. 8. (a) If the department determines that an employing unit or other person that is not an employer under IC 22-4-7 at the time of the acquisition has acquired an employer’s trade or business solely or primarily for the purpose of obtaining a lower employer contribution rate, the employing unit or other person: (1) […]
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 […]
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.
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.
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.
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.
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.
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.
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.