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.
Structure Indiana Code
Article 4. Unemployment Compensation System
22-4-11.5-2. "Administrative Law Judge"
22-4-11.5-4. "Trade or Business"
22-4-11.5-5. "Violates or Attempts to Violate"
22-4-11.5-6. "Knowingly"; "Recklessly"
22-4-11.5-8. Transfers Solely to Obtain Lower Employer Contribution Rate
22-4-11.5-9. Violation of Chapter; Civil Penalties