Sec. 9. If any employing unit fails to make any payroll report required by this article, the commissioner shall give written notice by mail to the employing unit to make and file the report within ten (10) days from the date of the notice. If the employing unit, by its proper members, officers, or agents, fails or refuses to make and file the report within such time, the report shall be made by the department from the best information available, and the amount of contribution due shall be computed thereon and the report shall be prima facie correct for the purposes of this article.
Formerly: Acts 1947, c.208, s.2009; Acts 1951, c.295, s.11. As amended by P.L.20-1986, SEC.13; P.L.18-1987, SEC.58; P.L.21-1995, SEC.98; P.L.290-2001, SEC.17; P.L.42-2011, SEC.42.
Structure Indiana Code
Article 4. Unemployment Compensation System
Chapter 19. Administration of Department of Workforce Development
22-4-19-1. Rules and Regulations; Investigations; Change of Rates
22-4-19-6. Records; Inspection; Reports; Confidentiality; Violations; Processing Fee
22-4-19-6.5. Information Available Through Enhanced Electronic Access System
22-4-19-7. Records; Examination
22-4-19-8. Records; Subpoenas; Enforcement
22-4-19-9. Payroll Reports; Preparation
22-4-19-10. Reports; Failure to File; Penalties
22-4-19-11. Records; Destruction
22-4-19-12. Records; Foreign States and Foreign Countries; Criminal Actions
22-4-19-13. Benefits; Charges to Experience Accounts; Change of Rates; Notice
22-4-19-14. Federal Laws; Invalidity or Stay; Suspension of Article