Indiana Code
Chapter 9. Period, Election, and Termination of Employer's Coverage
22-4-9-5. Services Specifically Excluded; Election of Coverage for Two Years

Sec. 5. An employing unit for which services, as specifically excluded by IC 22-4-8-3 or IC 22-4-8-3.5, are performed, may file in the form and manner prescribed by the department its election to consider those services for the employing unit in one (1) or more distinct establishments, as employment for all purposes of this article for not less than two (2) calendar years. Upon approval of the election by the department, the services shall be deemed to constitute employment subject to this article as of the date stated in the approval and shall cease to be deemed employment as of January 1 of any calendar year subsequent to the two (2) calendar years only if prior to January 31 it has filed notice in the form and manner prescribed by the department to that effect.
Formerly: Acts 1947, c.208, s.905; Acts 1971, P.L.355, SEC.17. As amended by Acts 1977, P.L.262, SEC.16; P.L.18-1987, SEC.31; P.L.21-1995, SEC.69; P.L.98-2005, SEC.5; P.L.122-2019, SEC.20.

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