Indiana Code
Chapter 9. Period, Election, and Termination of Employer's Coverage
22-4-9-4. Election of Coverage for Two Years

Sec. 4. Any employing unit not otherwise subject to this article which files in the form and manner prescribed by the department its election to become an employer subject to this article for not less than two (2) calendar years shall, with the approval of the election by the department, become an employer subject to this article to the same extent as all other employers as of the date stated in such approval. However, the voluntary election of an employer shall become inoperative if the employing unit becomes an employer by reason of IC 22-4-7-1.
Formerly: Acts 1947, c.208, s.904. As amended by P.L.144-1986, SEC.98; P.L.108-2006, SEC.9; P.L.122-2019, SEC.19.