IC 22-4-20
Chapter 20. Uncollectible Claims Against Employers for
Contributions
IC 22-4-20-1 Cancellation; records
Sec. 1. (a) Whenever the commissioner shall consider any account
or claim for contributions against an employer, and any penalty or
interest due thereon, or any part thereof, to be uncollectible, written
notification containing appropriate information shall be furnished to
the attorney general by the commissioner setting forth the reasons
therefor and the extent to which collection proceedings have been
taken. The attorney general may review such notice and may
undertake additional investigation as to the facts relating thereto, and
shall thereupon certify to the commissioner an opinion as to the
collectibility of such account or claim. If the attorney general
consents to the cancellation of such claim for delinquent
contributions, and any interest or penalty due thereon, the board may
then cancel all or any part of such claim.
(b) In addition to the procedure for cancellation of claims for
delinquent contributions set out in subsection (a), the board may
cancel all or any part of a claim for delinquent contributions against
an employer if all of the following conditions are met:
(1) The employer's account has been delinquent for at least
seven (7) years.
(2) The commissioner has determined that the account is
uncollectible and has recommended that the board cancel the
claim for delinquent contributions.
(c) When any such claim or any part thereof is cancelled by the
board, there shall be placed in the files and records of the
department, in the appropriate place for the same, a statement of the
amount of contributions, any interest or penalty due thereon, and the
action of the board taken with relation thereto, together with the
reasons therefor. (Formerly: Acts 1947, c.208, s.2101; Acts 1957, c.299, s.7.) As
amended by P.L.18-1987, SEC.61; P.L.80-1990, SEC.15;
P.L.21-1995, SEC.102; P.L.290-2001, SEC.18; P.L.175-2009,
SEC.35.
IC 22-4-20
Chapter 20. Uncollectible Claims Against Employers for
Contributions
IC 22-4-20-1 Cancellation; records
Sec. 1. (a) Whenever the commissioner shall consider any account
or claim for contributions against an employer, and any penalty or
interest due thereon, or any part thereof, to be uncollectible, written
notification containing appropriate information shall be furnished to
the attorney general by the commissioner setting forth the reasons
therefor and the extent to which collection proceedings have been
taken. The attorney general may review such notice and may
undertake additional investigation as to the facts relating thereto, and
shall thereupon certify to the commissioner an opinion as to the
collectibility of such account or claim. If the attorney general
consents to the cancellation of such claim for delinquent
contributions, and any interest or penalty due thereon, the board may
then cancel all or any part of such claim.
(b) In addition to the procedure for cancellation of claims for
delinquent contributions set out in subsection (a), the board may
cancel all or any part of a claim for delinquent contributions against
an employer if all of the following conditions are met:
(1) The employer's account has been delinquent for at least
seven (7) years.
(2) The commissioner has determined that the account is
uncollectible and has recommended that the board cancel the
claim for delinquent contributions.
(c) When any such claim or any part thereof is cancelled by the
board, there shall be placed in the files and records of the
department, in the appropriate place for the same, a statement of the
amount of contributions, any interest or penalty due thereon, and the
action of the board taken with relation thereto, together with the
reasons therefor. (Formerly: Acts 1947, c.208, s.2101; Acts 1957, c.299, s.7.) As
amended by P.L.18-1987, SEC.61; P.L.80-1990, SEC.15;
P.L.21-1995, SEC.102; P.L.290-2001, SEC.18; P.L.175-2009,
SEC.35.
IC 22-4-20
Chapter 20. Uncollectible Claims Against Employers for
Contributions
IC 22-4-20-1 Cancellation; records
Sec. 1. (a) Whenever the commissioner shall consider any account
or claim for contributions against an employer, and any penalty or
interest due thereon, or any part thereof, to be uncollectible, written
notification containing appropriate information shall be furnished to
the attorney general by the commissioner setting forth the reasons
therefor and the extent to which collection proceedings have been
taken. The attorney general may review such notice and may
undertake additional investigation as to the facts relating thereto, and
shall thereupon certify to the commissioner an opinion as to the
collectibility of such account or claim. If the attorney general
consents to the cancellation of such claim for delinquent
contributions, and any interest or penalty due thereon, the board may
then cancel all or any part of such claim.
(b) In addition to the procedure for cancellation of claims for
delinquent contributions set out in subsection (a), the board may
cancel all or any part of a claim for delinquent contributions against
an employer if all of the following conditions are met:
(1) The employer's account has been delinquent for at least
seven (7) years.
(2) The commissioner has determined that the account is
uncollectible and has recommended that the board cancel the
claim for delinquent contributions.
(c) When any such claim or any part thereof is cancelled by the
board, there shall be placed in the files and records of the
department, in the appropriate place for the same, a statement of the
amount of contributions, any interest or penalty due thereon, and the
action of the board taken with relation thereto, together with the
reasons therefor. (Formerly: Acts 1947, c.208, s.2101; Acts 1957, c.299, s.7.) As
amended by P.L.18-1987, SEC.61; P.L.80-1990, SEC.15;
P.L.21-1995, SEC.102; P.L.290-2001, SEC.18; P.L.175-2009,
SEC.35.
