Indiana Code
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.