IC 22-4-29
Chapter 29. Collection of Contributions, Interest, and Penalties
IC 22-4-29-1 Delinquent contributions; interest and penalties
Sec. 1. (a) Contributions unpaid on the date on which they are due
and payable, as prescribed by the commissioner, shall bear interest
at the rate of one percent (1%) per month or fraction thereof from
and after such date until payment, plus accrued interest, is received
by the department. The board may prescribe fair and reasonable
regulations pursuant to which such interest shall not accrue.
(b) If the failure to pay any part or all of the delinquent
contributions is due to negligence or intentional disregard of
authorized rules, regulations, or notices, but without intent to
defraud, there shall be added, as a penalty, ten percent (10%) of the
total amount of contributions unpaid, which penalty shall become
due and payable upon notice and demand by the commissioner.
(c) If the commissioner finds that the failure to pay any part or all
of delinquent contributions is due to fraud with intent to evade the
payment of contributions, there shall be added, as a penalty, fifty
percent (50%) of the total amount of delinquent contributions, which
penalty shall become due and payable upon notice and demand by
the commissioner.
(d) Interest and penalties collected pursuant to this section shall
be paid into the special employment and training services fund. (Formerly: Acts 1947, c.208, s.3001.) As amended by P.L.228-1983,
SEC.5; P.L.18-1987, SEC.75; P.L.21-1995, SEC.110.
IC 22-4-29-2 Assessments; limitation
Sec. 2. In addition to all other powers granted to the commissioner
by this article, the commissioner or the commissioner's authorized
representatives shall have the power to make assessments against any
employing unit which fails to pay contributions, interest, or penalties
as required by this article, or for additional contributions due and
unpaid, which assessment is considered prima facie correct. Such
assessments shall consist of contributions and any interest or
penalties which may be due by reason of section 1 of this chapter.
Such assessment must be made not later than four (4) calendar years
subsequent to the date that said contributions, interest, or penalties
would have become due, except that this limitation shall not apply to
any contributions, interest, or penalties which should have been paid
with respect to any incorrect report filed with the department which
report was known or should have been known to be incorrect by the
employing unit. (Formerly: Acts 1947, c.208, s.3002.) As amended by P.L.144-1986,
SEC.129; P.L.18-1987, SEC.76; P.L.21-1995, SEC.111;
P.L.290-2001, SEC.21; P.L.175-2009, SEC.37.
IC 22-4-29-3 Assessments; notice
Sec. 3. The commissioner, or the commissioner's duly authorized
representative, shall immediately notify the employing unit of the
assessment in writing by mail, and such assessment shall be final
unless the employing unit protests such assessment within fifteen
(15) days after the mailing of the notice. (Formerly: Acts 1947, c.208, s.3003.) As amended by P.L.20-1986,
SEC.14; P.L.18-1987, SEC.77; P.L.21-1995, SEC.112.
IC 22-4-29-4 Assessments; protest; hearings
Sec. 4. If the employing unit protests such assessment, upon
written request it shall have an opportunity to be heard, and such
hearing shall be conducted by a liability administrative law judge
pursuant to the provisions of IC 22-4-32-1 through IC 22-4-32-15.
After the hearing the liability administrative law judge shall
immediately notify the employing unit in writing of the finding, and
the assessment, if any, so made shall be final, in the absence of
judicial review proceedings as provided in this article, thirty (30)
days after such notice of appeal is issued. (Formerly: Acts 1947, c.208, s.3004; Acts 1951, c.295, s.17.) As
amended by P.L.144-1986, SEC.130; P.L.18-1987, SEC.78;
P.L.135-1990, SEC.20; P.L.108-2006, SEC.48.
IC 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.
IC 22-4-29-6 Assessments; nonpayment; warrants; levy; garnishment; lien
Sec. 6. (a) Unless an assessment is paid in full within seven (7)
days after it becomes final, the commissioner or the commissioner's
representative may file with the clerk of the circuit court of any
county in the state a warrant in duplicate, directed to the sheriff of
such county, commanding the sheriff to levy upon and sell the
property, real and personal, tangible and intangible, of the employing
unit against whom the assessment has been made, in sufficient
quantity to satisfy the amount thereof, plus damages to the amount
of ten percent (10%) of such assessment, which shall be in addition
to the penalties prescribed in this article for delinquent payment, and
in addition to the interest at the rate of one percent (1%) per month
upon the unpaid contribution from the date it was due, to the date of
payment of the warrant, and in addition to all costs incident to the
recording and execution thereof. The remedies by garnishment and
proceedings supplementary to execution as provided by law shall be
available to the board to effectuate the purposes of this chapter.
Within five (5) days after receipt of a warrant under this section, the
clerk shall:
(1) retain the duplicate copy of the warrant;
(2) enter in the judgment record in the column for judgment
debtors the name of the employing unit stated in the warrant, or
if the employing unit is a partnership, the names of the partners;
(3) enter the amount sought by the warrant;
(4) enter the date the warrant was received; and
(5) certify the original warrant and return it to the department.
(b) Five (5) days after the clerk receives a warrant under
subsection (a), the amount sought in the warrant, the damages to an
amount of ten percent (10%) of the assessment as provided in
subsection (a), penalties, and interest described in subsection (a),
become a lien upon the title to and interest in the real and personal
property of the employing unit. (Formerly: Acts 1947, c.208, s.3006.) As amended by P.L.20-1986,
SEC.15; P.L.18-1987, SEC.79; P.L.21-1995, SEC.113; P.L.52-1998,
SEC.2.
IC 22-4-29-7 Assessments; issuance of warrant to sheriff
Sec. 7. The clerk shall return the original, certified copy of the
warrant to the department together with all recording information
concerning the warrant. Upon receipt of the warrant from the clerk,
the department shall issue the warrant to the sheriff of the county. (Formerly: Acts 1947, c.208, s.3007.) As amended by P.L.21-1995,
SEC.114; P.L.52-1998, SEC.3.
IC 22-4-29-8 Assessments; warrants; return; fees and costs
Sec. 8. (a) If the clerk fails to record the warrant and issue the
same to the department within five (5) days after it has been received
by the clerk as herein provided, the clerk shall forfeit to the state for
each such failure the sum of twenty dollars ($20), which shall be
deposited in the unemployment insurance benefit fund.
(b) Within one hundred twenty (120) days from the date of receipt
of the warrant (or immediately after service if the warrant is fully
satisfied or found to be wholly uncollectible) the sheriff shall return
it to the department, together with the money collected, less fees and
costs.
(c) "Costs" as referred to in this subsection includes the fees of
the clerk and sheriff as are specifically provided for and costs of
storage, appraisal, publication, and other necessary and properly
chargeable expenses incurred in the sale of property on execution.
The costs herein specifically prescribed for the clerk and sheriff shall
be as follows:
(1) Clerk's fee of three dollars ($3) to be charged on the warrant
and paid to the clerk for recording the warrant.
(2) Sheriff's fee of:
(A) six dollars ($6) to be charged on the warrant and paid to
the sheriff in every instance in which the warrant has been
duly and properly served and the schedules and affidavits
hereinafter provided for have been executed and signed; or
(B) ten dollars ($10) for sale of property on execution or
decree, including making a deed or certificate of sale, to be
charged on the warrant. (Formerly: Acts 1947, c.208, s.3008; Acts 1951, c.295, s.18; Acts
1969, c.300, s.7.) As amended by P.L.18-1987, SEC.80; P.L.21-1995,
SEC.115; P.L.52-1998, SEC.4.
IC 22-4-29-9 Assessments; fees and costs; collection; disposition
Sec. 9. (a) The fees and charges provided in section 8 of this
chapter for the clerk and sheriff shall be the property of the clerk and
sheriff, and, excepting additional payments to the sheriff provided
for in this section, shall be the only fees and charges payable for their
services relating to the warrants herein and shall be in lieu of all fees
and charges provided for in other statutes for services relating to
recording and serving of warrants and levying of executions, whether
such other statutes relate to clerks, sheriffs, governmental units, or
subdivisions thereof. Such costs shall be charged against the
employing unit and collected from it by the sheriff.
(b) In case the amount collected is sufficient to satisfy the entire
amount of the warrant and all costs thereon, the sheriff shall retain
an amount equal to ten percent (10%) of the assessment in addition
to the fees provided in section 8 of this chapter. If such amount is not
collected in full, the sheriff shall retain an amount equal to five
percent (5%) of the amount collected.
(c) However, in instances wherein the sheriff makes no collection
upon a warrant and it has been returned to the department as
uncollectible and the warrant is thereafter paid voluntarily in whole
or in part by the employing unit to the clerk or to the department, the
sheriff shall not be entitled to either of the payments mentioned in
subsection (b), and the damages assessed in the warrant shall be
deposited in the unemployment insurance benefit fund. (Formerly: Acts 1947, c.208, s.3009.) As amended by P.L.18-1987,
SEC.81; P.L.21-1995, SEC.116.
IC 22-4-29-10 Assessments; return; subsequent warrants; fees; attempts to collect
Sec. 10. (a) The return by the sheriff to the department of the
warrants shall be made monthly on or before the fifth day of the
month. All money so returned to the department shall be receipted
for by the department and its endorsement upon the check
transmitted by the sheriff shall be conclusive evidence of such
payment by the sheriff and no other receipt shall be necessary.
(b) If a warrant is not satisfied within the one hundred twenty
(120) days specified in section 8 of this chapter, nothing herein shall
operate to prevent the department from issuing subsequent warrants
upon the identical amount of the unpaid assessment. Subsequent
warrants shall not be recorded by the clerk, and no fees shall be
chargeable by the clerk. Upon any subsequent warrant, the sheriff
shall be entitled to a sum for mileage equal to that sum per mile paid
to state officers and employees, with the rate changing each time the
state government changes its rate per mile, but shall not be entitled
to any other fee if the same has been paid the sheriff for services
upon the original warrant, except that in case collection is made in
part or in full with respect to any such subsequent warrant, the sheriff
is entitled to the five percent (5%) or ten percent (10%) as provided
in section 9(b) of this chapter.
(c) In every instance in which the sheriff shall return any warrant
unsatisfied, the sheriff shall attach to the warrant a summary of all
relative information regarding the attempts to collect the warrant and
the reason the warrant is being returned unsatisfied. (Formerly: Acts 1947, c.208, s.3010; Acts 1975, P.L.15, SEC.30.) As
amended by P.L.18-1987, SEC.82; P.L.21-1995, SEC.117;
P.L.52-1998, SEC.5.
IC 22-4-29-11 Assessments; failure to locate employing unit
Sec. 11. In the event the sheriff is unable to locate the employing
unit after diligent search, the sheriff shall file with the department a
statement sworn to by the sheriff that a diligent search has been made
and the employing unit cannot be located within the sheriff's
bailiwick. (Formerly: Acts 1947, c.208, s.3011.) As amended by Acts 1978,
P.L.2, SEC.2218; P.L.18-1987, SEC.83; P.L.52-1998, SEC.6.
IC 22-4-29-12 Applicability of exemption laws for relief of debtors
Sec. 12. The liability for any contributions, skills 2016 training
assessments, interest, penalties, and damages imposed by this
chapter, or costs incidental to execution of warrants, shall not be
subject to any of the provisions of the exemption laws of the state of
Indiana for the relief of debtors. (Formerly: Acts 1947, c.208, s.3012.) As amended by P.L.131-1983,
SEC.5; P.L.52-1998, SEC.7; P.L.290-2001, SEC.22.
IC 22-4-29-13 Notices
Sec. 13. (a) This section applies to notices given under sections 3,
4, and 5 of this chapter.
(b) As used in this section, "notices" includes mailings of
assessments, notice of intention to seek judicial review, and warrants.
(c) If a notice is served through the United States Postal Service,
three (3) days must be added to a period that commences upon
service of that notice.
(d) The filing of a document with the appellate division or review
board is complete on the earliest of the following dates that apply to
the filing:
(1) The date on which the document is delivered to the appellate
division or review board.
(2) The date of the postmark on the envelope containing the
document if the document is mailed to the appellate division or
review board by the United States Postal Service.
(3) The date on which the document is deposited with a private
carrier, as shown by a receipt issued by the carrier, if the
document is sent to the appellate division or review board by a
private carrier. As added by P.L.135-1990, SEC.22.
IC 22-4-29-14 Data match system for collection of final assessments; financial
institutions
Sec. 14. (a) The department may operate a data match system with
each financial institution doing business in Indiana.
(b) If the department operates a data match system, each financial
institution doing business in Indiana shall provide information to the
department on all employers:
(1) that hold one (1) or more accounts with the financial
institution; and
(2) that are subject to a warrant issued by the commissioner for
failure to pay a final assessment for contributions, interest,
penalties, and any associated collection costs.
(c) To provide the information required under subsection (b), a
financial institution shall do one (1) of the following:
(1) Identify employers by comparing records maintained by the
financial institution with records provided by the department
by:
(A) name; and
(B) either:
(i) Social Security number; or
(ii) federal tax identification number.
(2) Comply with IC 31-25-4-31(c)(2). The child support bureau
established by IC 31-25-3-1 shall regularly make reports
submitted under IC 31-25-4-31(c)(2) accessible to the
department or its agents for use only in the collection of unpaid
final assessments described in subsection (b)(2).
(d) The information required under subsection (b) must:
(1) be provided on a quarterly basis; and
(2) include:
(A) the name;
(B) the address of record; and
(C) either:
(i) the Social Security number; or
(ii) the federal tax identification number;
of the employers identified under subsection (b).
(e) When the department determines that the information required
under subsection (d)(2) is identical for an employer that holds an
account with a financial institution and an employer that is subject
to a warrant issued by the commissioner for failure to pay a final
assessment for contributions, interest, penalties, and any associated
collection costs, the department or its agents shall provide a notice
of the match to the financial institution if action is to be initiated to
issue a warrant to levy upon or encumber the account.
(f) This section does not preclude a financial institution from
exercising its right to:
(1) charge back or recoup a deposit to an account; or
(2) set off from an account held by the financial institution in
which the employer has an interest any debts owed to the
financial institution that existed before:
(A) the department's warrant; and
(B) notification to the financial institution of the
department's warrant.
(g) A financial institution ordered to block or encumber an
account under this section is entitled to collect its normally
scheduled account activity fees to maintain the account during the
period the account is blocked or encumbered.
(h) All information provided by a financial institution under this
section is confidential and is available only to the department or its
agents for use only in the collection of unpaid final assessments
described in subsection (b)(2).
(i) A financial institution providing information required under
this section is not liable for:
(1) disclosing the required information to the department or the
child support bureau established by IC 31-25-3-1;
(2) blocking or surrendering an individual's assets in response
to a levy imposed under this section by:
(A) the department; or
(B) a person or an entity acting on behalf of the department;
or
(3) any other action taken in good faith to comply with this
section.
(j) A person or an entity that is acting on behalf of the department
is not liable for any action taken under this section in good faith to
collect unpaid final assessments described in subsection (b)(2)
unless:
(1) the action is contrary to the department's direction to the
person or entity; or
(2) for information provided under this section, the person or
entity acts with:
(A) deliberate ignorance of the truth or falsity of the
information; or
(B) reckless disregard for the truth or falsity of the
information.
(k) The department or its agents shall pay a financial institution
performing the data match under this section a reasonable fee, as
determined by the department, of at least five dollars ($5) for each
warrant issued to the financial institution.
(l) This section does not prevent the department or its agents from
encumbering an employer's account with a financial institution by
any other remedy available under the law.
(m) An:
(1) officer or employee of the department; or
(2) officer or employee of a person or entity that is acting on
behalf of the department;
who knowingly or intentionally discloses for a purpose other than the
collection of unpaid final assessments described in subsection (b)(2)
information provided by a financial institution that is confidential
under this section commits a Class A misdemeanor. As added by P.L.138-2008, SEC.5.
IC 22-4-29
Chapter 29. Collection of Contributions, Interest, and Penalties
IC 22-4-29-1 Delinquent contributions; interest and penalties
Sec. 1. (a) Contributions unpaid on the date on which they are due
and payable, as prescribed by the commissioner, shall bear interest
at the rate of one percent (1%) per month or fraction thereof from
and after such date until payment, plus accrued interest, is received
by the department. The board may prescribe fair and reasonable
regulations pursuant to which such interest shall not accrue.
(b) If the failure to pay any part or all of the delinquent
contributions is due to negligence or intentional disregard of
authorized rules, regulations, or notices, but without intent to
defraud, there shall be added, as a penalty, ten percent (10%) of the
total amount of contributions unpaid, which penalty shall become
due and payable upon notice and demand by the commissioner.
(c) If the commissioner finds that the failure to pay any part or all
of delinquent contributions is due to fraud with intent to evade the
payment of contributions, there shall be added, as a penalty, fifty
percent (50%) of the total amount of delinquent contributions, which
penalty shall become due and payable upon notice and demand by
the commissioner.
(d) Interest and penalties collected pursuant to this section shall
be paid into the special employment and training services fund. (Formerly: Acts 1947, c.208, s.3001.) As amended by P.L.228-1983,
SEC.5; P.L.18-1987, SEC.75; P.L.21-1995, SEC.110.
IC 22-4-29-2 Assessments; limitation
Sec. 2. In addition to all other powers granted to the commissioner
by this article, the commissioner or the commissioner's authorized
representatives shall have the power to make assessments against any
employing unit which fails to pay contributions, interest, or penalties
as required by this article, or for additional contributions due and
unpaid, which assessment is considered prima facie correct. Such
assessments shall consist of contributions and any interest or
penalties which may be due by reason of section 1 of this chapter.
Such assessment must be made not later than four (4) calendar years
subsequent to the date that said contributions, interest, or penalties
would have become due, except that this limitation shall not apply to
any contributions, interest, or penalties which should have been paid
with respect to any incorrect report filed with the department which
report was known or should have been known to be incorrect by the
employing unit. (Formerly: Acts 1947, c.208, s.3002.) As amended by P.L.144-1986,
SEC.129; P.L.18-1987, SEC.76; P.L.21-1995, SEC.111;
P.L.290-2001, SEC.21; P.L.175-2009, SEC.37.
IC 22-4-29-3 Assessments; notice
Sec. 3. The commissioner, or the commissioner's duly authorized
representative, shall immediately notify the employing unit of the
assessment in writing by mail, and such assessment shall be final
unless the employing unit protests such assessment within fifteen
(15) days after the mailing of the notice. (Formerly: Acts 1947, c.208, s.3003.) As amended by P.L.20-1986,
SEC.14; P.L.18-1987, SEC.77; P.L.21-1995, SEC.112.
IC 22-4-29-4 Assessments; protest; hearings
Sec. 4. If the employing unit protests such assessment, upon
written request it shall have an opportunity to be heard, and such
hearing shall be conducted by a liability administrative law judge
pursuant to the provisions of IC 22-4-32-1 through IC 22-4-32-15.
After the hearing the liability administrative law judge shall
immediately notify the employing unit in writing of the finding, and
the assessment, if any, so made shall be final, in the absence of
judicial review proceedings as provided in this article, thirty (30)
days after such notice of appeal is issued. (Formerly: Acts 1947, c.208, s.3004; Acts 1951, c.295, s.17.) As
amended by P.L.144-1986, SEC.130; P.L.18-1987, SEC.78;
P.L.135-1990, SEC.20; P.L.108-2006, SEC.48.
IC 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.
IC 22-4-29-6 Assessments; nonpayment; warrants; levy; garnishment; lien
Sec. 6. (a) Unless an assessment is paid in full within seven (7)
days after it becomes final, the commissioner or the commissioner's
representative may file with the clerk of the circuit court of any
county in the state a warrant in duplicate, directed to the sheriff of
such county, commanding the sheriff to levy upon and sell the
property, real and personal, tangible and intangible, of the employing
unit against whom the assessment has been made, in sufficient
quantity to satisfy the amount thereof, plus damages to the amount
of ten percent (10%) of such assessment, which shall be in addition
to the penalties prescribed in this article for delinquent payment, and
in addition to the interest at the rate of one percent (1%) per month
upon the unpaid contribution from the date it was due, to the date of
payment of the warrant, and in addition to all costs incident to the
recording and execution thereof. The remedies by garnishment and
proceedings supplementary to execution as provided by law shall be
available to the board to effectuate the purposes of this chapter.
Within five (5) days after receipt of a warrant under this section, the
clerk shall:
(1) retain the duplicate copy of the warrant;
(2) enter in the judgment record in the column for judgment
debtors the name of the employing unit stated in the warrant, or
if the employing unit is a partnership, the names of the partners;
(3) enter the amount sought by the warrant;
(4) enter the date the warrant was received; and
(5) certify the original warrant and return it to the department.
(b) Five (5) days after the clerk receives a warrant under
subsection (a), the amount sought in the warrant, the damages to an
amount of ten percent (10%) of the assessment as provided in
subsection (a), penalties, and interest described in subsection (a),
become a lien upon the title to and interest in the real and personal
property of the employing unit. (Formerly: Acts 1947, c.208, s.3006.) As amended by P.L.20-1986,
SEC.15; P.L.18-1987, SEC.79; P.L.21-1995, SEC.113; P.L.52-1998,
SEC.2.
IC 22-4-29-7 Assessments; issuance of warrant to sheriff
Sec. 7. The clerk shall return the original, certified copy of the
warrant to the department together with all recording information
concerning the warrant. Upon receipt of the warrant from the clerk,
the department shall issue the warrant to the sheriff of the county. (Formerly: Acts 1947, c.208, s.3007.) As amended by P.L.21-1995,
SEC.114; P.L.52-1998, SEC.3.
IC 22-4-29-8 Assessments; warrants; return; fees and costs
Sec. 8. (a) If the clerk fails to record the warrant and issue the
same to the department within five (5) days after it has been received
by the clerk as herein provided, the clerk shall forfeit to the state for
each such failure the sum of twenty dollars ($20), which shall be
deposited in the unemployment insurance benefit fund.
(b) Within one hundred twenty (120) days from the date of receipt
of the warrant (or immediately after service if the warrant is fully
satisfied or found to be wholly uncollectible) the sheriff shall return
it to the department, together with the money collected, less fees and
costs.
(c) "Costs" as referred to in this subsection includes the fees of
the clerk and sheriff as are specifically provided for and costs of
storage, appraisal, publication, and other necessary and properly
chargeable expenses incurred in the sale of property on execution.
The costs herein specifically prescribed for the clerk and sheriff shall
be as follows:
(1) Clerk's fee of three dollars ($3) to be charged on the warrant
and paid to the clerk for recording the warrant.
(2) Sheriff's fee of:
(A) six dollars ($6) to be charged on the warrant and paid to
the sheriff in every instance in which the warrant has been
duly and properly served and the schedules and affidavits
hereinafter provided for have been executed and signed; or
(B) ten dollars ($10) for sale of property on execution or
decree, including making a deed or certificate of sale, to be
charged on the warrant. (Formerly: Acts 1947, c.208, s.3008; Acts 1951, c.295, s.18; Acts
1969, c.300, s.7.) As amended by P.L.18-1987, SEC.80; P.L.21-1995,
SEC.115; P.L.52-1998, SEC.4.
IC 22-4-29-9 Assessments; fees and costs; collection; disposition
Sec. 9. (a) The fees and charges provided in section 8 of this
chapter for the clerk and sheriff shall be the property of the clerk and
sheriff, and, excepting additional payments to the sheriff provided
for in this section, shall be the only fees and charges payable for their
services relating to the warrants herein and shall be in lieu of all fees
and charges provided for in other statutes for services relating to
recording and serving of warrants and levying of executions, whether
such other statutes relate to clerks, sheriffs, governmental units, or
subdivisions thereof. Such costs shall be charged against the
employing unit and collected from it by the sheriff.
(b) In case the amount collected is sufficient to satisfy the entire
amount of the warrant and all costs thereon, the sheriff shall retain
an amount equal to ten percent (10%) of the assessment in addition
to the fees provided in section 8 of this chapter. If such amount is not
collected in full, the sheriff shall retain an amount equal to five
percent (5%) of the amount collected.
(c) However, in instances wherein the sheriff makes no collection
upon a warrant and it has been returned to the department as
uncollectible and the warrant is thereafter paid voluntarily in whole
or in part by the employing unit to the clerk or to the department, the
sheriff shall not be entitled to either of the payments mentioned in
subsection (b), and the damages assessed in the warrant shall be
deposited in the unemployment insurance benefit fund. (Formerly: Acts 1947, c.208, s.3009.) As amended by P.L.18-1987,
SEC.81; P.L.21-1995, SEC.116.
IC 22-4-29-10 Assessments; return; subsequent warrants; fees; attempts to collect
Sec. 10. (a) The return by the sheriff to the department of the
warrants shall be made monthly on or before the fifth day of the
month. All money so returned to the department shall be receipted
for by the department and its endorsement upon the check
transmitted by the sheriff shall be conclusive evidence of such
payment by the sheriff and no other receipt shall be necessary.
(b) If a warrant is not satisfied within the one hundred twenty
(120) days specified in section 8 of this chapter, nothing herein shall
operate to prevent the department from issuing subsequent warrants
upon the identical amount of the unpaid assessment. Subsequent
warrants shall not be recorded by the clerk, and no fees shall be
chargeable by the clerk. Upon any subsequent warrant, the sheriff
shall be entitled to a sum for mileage equal to that sum per mile paid
to state officers and employees, with the rate changing each time the
state government changes its rate per mile, but shall not be entitled
to any other fee if the same has been paid the sheriff for services
upon the original warrant, except that in case collection is made in
part or in full with respect to any such subsequent warrant, the sheriff
is entitled to the five percent (5%) or ten percent (10%) as provided
in section 9(b) of this chapter.
(c) In every instance in which the sheriff shall return any warrant
unsatisfied, the sheriff shall attach to the warrant a summary of all
relative information regarding the attempts to collect the warrant and
the reason the warrant is being returned unsatisfied. (Formerly: Acts 1947, c.208, s.3010; Acts 1975, P.L.15, SEC.30.) As
amended by P.L.18-1987, SEC.82; P.L.21-1995, SEC.117;
P.L.52-1998, SEC.5.
IC 22-4-29-11 Assessments; failure to locate employing unit
Sec. 11. In the event the sheriff is unable to locate the employing
unit after diligent search, the sheriff shall file with the department a
statement sworn to by the sheriff that a diligent search has been made
and the employing unit cannot be located within the sheriff's
bailiwick. (Formerly: Acts 1947, c.208, s.3011.) As amended by Acts 1978,
P.L.2, SEC.2218; P.L.18-1987, SEC.83; P.L.52-1998, SEC.6.
IC 22-4-29-12 Applicability of exemption laws for relief of debtors
Sec. 12. The liability for any contributions, skills 2016 training
assessments, interest, penalties, and damages imposed by this
chapter, or costs incidental to execution of warrants, shall not be
subject to any of the provisions of the exemption laws of the state of
Indiana for the relief of debtors. (Formerly: Acts 1947, c.208, s.3012.) As amended by P.L.131-1983,
SEC.5; P.L.52-1998, SEC.7; P.L.290-2001, SEC.22.
IC 22-4-29-13 Notices
Sec. 13. (a) This section applies to notices given under sections 3,
4, and 5 of this chapter.
(b) As used in this section, "notices" includes mailings of
assessments, notice of intention to seek judicial review, and warrants.
(c) If a notice is served through the United States Postal Service,
three (3) days must be added to a period that commences upon
service of that notice.
(d) The filing of a document with the appellate division or review
board is complete on the earliest of the following dates that apply to
the filing:
(1) The date on which the document is delivered to the appellate
division or review board.
(2) The date of the postmark on the envelope containing the
document if the document is mailed to the appellate division or
review board by the United States Postal Service.
(3) The date on which the document is deposited with a private
carrier, as shown by a receipt issued by the carrier, if the
document is sent to the appellate division or review board by a
private carrier. As added by P.L.135-1990, SEC.22.
IC 22-4-29-14 Data match system for collection of final assessments; financial
institutions
Sec. 14. (a) The department may operate a data match system with
each financial institution doing business in Indiana.
(b) If the department operates a data match system, each financial
institution doing business in Indiana shall provide information to the
department on all employers:
(1) that hold one (1) or more accounts with the financial
institution; and
(2) that are subject to a warrant issued by the commissioner for
failure to pay a final assessment for contributions, interest,
penalties, and any associated collection costs.
(c) To provide the information required under subsection (b), a
financial institution shall do one (1) of the following:
(1) Identify employers by comparing records maintained by the
financial institution with records provided by the department
by:
(A) name; and
(B) either:
(i) Social Security number; or
(ii) federal tax identification number.
(2) Comply with IC 31-25-4-31(c)(2). The child support bureau
established by IC 31-25-3-1 shall regularly make reports
submitted under IC 31-25-4-31(c)(2) accessible to the
department or its agents for use only in the collection of unpaid
final assessments described in subsection (b)(2).
(d) The information required under subsection (b) must:
(1) be provided on a quarterly basis; and
(2) include:
(A) the name;
(B) the address of record; and
(C) either:
(i) the Social Security number; or
(ii) the federal tax identification number;
of the employers identified under subsection (b).
(e) When the department determines that the information required
under subsection (d)(2) is identical for an employer that holds an
account with a financial institution and an employer that is subject
to a warrant issued by the commissioner for failure to pay a final
assessment for contributions, interest, penalties, and any associated
collection costs, the department or its agents shall provide a notice
of the match to the financial institution if action is to be initiated to
issue a warrant to levy upon or encumber the account.
(f) This section does not preclude a financial institution from
exercising its right to:
(1) charge back or recoup a deposit to an account; or
(2) set off from an account held by the financial institution in
which the employer has an interest any debts owed to the
financial institution that existed before:
(A) the department's warrant; and
(B) notification to the financial institution of the
department's warrant.
(g) A financial institution ordered to block or encumber an
account under this section is entitled to collect its normally
scheduled account activity fees to maintain the account during the
period the account is blocked or encumbered.
(h) All information provided by a financial institution under this
section is confidential and is available only to the department or its
agents for use only in the collection of unpaid final assessments
described in subsection (b)(2).
(i) A financial institution providing information required under
this section is not liable for:
(1) disclosing the required information to the department or the
child support bureau established by IC 31-25-3-1;
(2) blocking or surrendering an individual's assets in response
to a levy imposed under this section by:
(A) the department; or
(B) a person or an entity acting on behalf of the department;
or
(3) any other action taken in good faith to comply with this
section.
(j) A person or an entity that is acting on behalf of the department
is not liable for any action taken under this section in good faith to
collect unpaid final assessments described in subsection (b)(2)
unless:
(1) the action is contrary to the department's direction to the
person or entity; or
(2) for information provided under this section, the person or
entity acts with:
(A) deliberate ignorance of the truth or falsity of the
information; or
(B) reckless disregard for the truth or falsity of the
information.
(k) The department or its agents shall pay a financial institution
performing the data match under this section a reasonable fee, as
determined by the department, of at least five dollars ($5) for each
warrant issued to the financial institution.
(l) This section does not prevent the department or its agents from
encumbering an employer's account with a financial institution by
any other remedy available under the law.
(m) An:
(1) officer or employee of the department; or
(2) officer or employee of a person or entity that is acting on
behalf of the department;
who knowingly or intentionally discloses for a purpose other than the
collection of unpaid final assessments described in subsection (b)(2)
information provided by a financial institution that is confidential
under this section commits a Class A misdemeanor. As added by P.L.138-2008, SEC.5.
IC 22-4-29
Chapter 29. Collection of Contributions, Interest, and Penalties
IC 22-4-29-1 Delinquent contributions; interest and penalties
Sec. 1. (a) Contributions unpaid on the date on which they are due
and payable, as prescribed by the commissioner, shall bear interest
at the rate of one percent (1%) per month or fraction thereof from
and after such date until payment, plus accrued interest, is received
by the department. The board may prescribe fair and reasonable
regulations pursuant to which such interest shall not accrue.
(b) If the failure to pay any part or all of the delinquent
contributions is due to negligence or intentional disregard of
authorized rules, regulations, or notices, but without intent to
defraud, there shall be added, as a penalty, ten percent (10%) of the
total amount of contributions unpaid, which penalty shall become
due and payable upon notice and demand by the commissioner.
(c) If the commissioner finds that the failure to pay any part or all
of delinquent contributions is due to fraud with intent to evade the
payment of contributions, there shall be added, as a penalty, fifty
percent (50%) of the total amount of delinquent contributions, which
penalty shall become due and payable upon notice and demand by
the commissioner.
(d) Interest and penalties collected pursuant to this section shall
be paid into the special employment and training services fund. (Formerly: Acts 1947, c.208, s.3001.) As amended by P.L.228-1983,
SEC.5; P.L.18-1987, SEC.75; P.L.21-1995, SEC.110.
IC 22-4-29-2 Assessments; limitation
Sec. 2. In addition to all other powers granted to the commissioner
by this article, the commissioner or the commissioner's authorized
representatives shall have the power to make assessments against any
employing unit which fails to pay contributions, interest, or penalties
as required by this article, or for additional contributions due and
unpaid, which assessment is considered prima facie correct. Such
assessments shall consist of contributions and any interest or
penalties which may be due by reason of section 1 of this chapter.
Such assessment must be made not later than four (4) calendar years
subsequent to the date that said contributions, interest, or penalties
would have become due, except that this limitation shall not apply to
any contributions, interest, or penalties which should have been paid
with respect to any incorrect report filed with the department which
report was known or should have been known to be incorrect by the
employing unit. (Formerly: Acts 1947, c.208, s.3002.) As amended by P.L.144-1986,
SEC.129; P.L.18-1987, SEC.76; P.L.21-1995, SEC.111;
P.L.290-2001, SEC.21; P.L.175-2009, SEC.37.
IC 22-4-29-3 Assessments; notice
Sec. 3. The commissioner, or the commissioner's duly authorized
representative, shall immediately notify the employing unit of the
assessment in writing by mail, and such assessment shall be final
unless the employing unit protests such assessment within fifteen
(15) days after the mailing of the notice. (Formerly: Acts 1947, c.208, s.3003.) As amended by P.L.20-1986,
SEC.14; P.L.18-1987, SEC.77; P.L.21-1995, SEC.112.
IC 22-4-29-4 Assessments; protest; hearings
Sec. 4. If the employing unit protests such assessment, upon
written request it shall have an opportunity to be heard, and such
hearing shall be conducted by a liability administrative law judge
pursuant to the provisions of IC 22-4-32-1 through IC 22-4-32-15.
After the hearing the liability administrative law judge shall
immediately notify the employing unit in writing of the finding, and
the assessment, if any, so made shall be final, in the absence of
judicial review proceedings as provided in this article, thirty (30)
days after such notice of appeal is issued. (Formerly: Acts 1947, c.208, s.3004; Acts 1951, c.295, s.17.) As
amended by P.L.144-1986, SEC.130; P.L.18-1987, SEC.78;
P.L.135-1990, SEC.20; P.L.108-2006, SEC.48.
IC 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.
IC 22-4-29-6 Assessments; nonpayment; warrants; levy; garnishment; lien
Sec. 6. (a) Unless an assessment is paid in full within seven (7)
days after it becomes final, the commissioner or the commissioner's
representative may file with the clerk of the circuit court of any
county in the state a warrant in duplicate, directed to the sheriff of
such county, commanding the sheriff to levy upon and sell the
property, real and personal, tangible and intangible, of the employing
unit against whom the assessment has been made, in sufficient
quantity to satisfy the amount thereof, plus damages to the amount
of ten percent (10%) of such assessment, which shall be in addition
to the penalties prescribed in this article for delinquent payment, and
in addition to the interest at the rate of one percent (1%) per month
upon the unpaid contribution from the date it was due, to the date of
payment of the warrant, and in addition to all costs incident to the
recording and execution thereof. The remedies by garnishment and
proceedings supplementary to execution as provided by law shall be
available to the board to effectuate the purposes of this chapter.
Within five (5) days after receipt of a warrant under this section, the
clerk shall:
(1) retain the duplicate copy of the warrant;
(2) enter in the judgment record in the column for judgment
debtors the name of the employing unit stated in the warrant, or
if the employing unit is a partnership, the names of the partners;
(3) enter the amount sought by the warrant;
(4) enter the date the warrant was received; and
(5) certify the original warrant and return it to the department.
(b) Five (5) days after the clerk receives a warrant under
subsection (a), the amount sought in the warrant, the damages to an
amount of ten percent (10%) of the assessment as provided in
subsection (a), penalties, and interest described in subsection (a),
become a lien upon the title to and interest in the real and personal
property of the employing unit. (Formerly: Acts 1947, c.208, s.3006.) As amended by P.L.20-1986,
SEC.15; P.L.18-1987, SEC.79; P.L.21-1995, SEC.113; P.L.52-1998,
SEC.2.
IC 22-4-29-7 Assessments; issuance of warrant to sheriff
Sec. 7. The clerk shall return the original, certified copy of the
warrant to the department together with all recording information
concerning the warrant. Upon receipt of the warrant from the clerk,
the department shall issue the warrant to the sheriff of the county. (Formerly: Acts 1947, c.208, s.3007.) As amended by P.L.21-1995,
SEC.114; P.L.52-1998, SEC.3.
IC 22-4-29-8 Assessments; warrants; return; fees and costs
Sec. 8. (a) If the clerk fails to record the warrant and issue the
same to the department within five (5) days after it has been received
by the clerk as herein provided, the clerk shall forfeit to the state for
each such failure the sum of twenty dollars ($20), which shall be
deposited in the unemployment insurance benefit fund.
(b) Within one hundred twenty (120) days from the date of receipt
of the warrant (or immediately after service if the warrant is fully
satisfied or found to be wholly uncollectible) the sheriff shall return
it to the department, together with the money collected, less fees and
costs.
(c) "Costs" as referred to in this subsection includes the fees of
the clerk and sheriff as are specifically provided for and costs of
storage, appraisal, publication, and other necessary and properly
chargeable expenses incurred in the sale of property on execution.
The costs herein specifically prescribed for the clerk and sheriff shall
be as follows:
(1) Clerk's fee of three dollars ($3) to be charged on the warrant
and paid to the clerk for recording the warrant.
(2) Sheriff's fee of:
(A) six dollars ($6) to be charged on the warrant and paid to
the sheriff in every instance in which the warrant has been
duly and properly served and the schedules and affidavits
hereinafter provided for have been executed and signed; or
(B) ten dollars ($10) for sale of property on execution or
decree, including making a deed or certificate of sale, to be
charged on the warrant. (Formerly: Acts 1947, c.208, s.3008; Acts 1951, c.295, s.18; Acts
1969, c.300, s.7.) As amended by P.L.18-1987, SEC.80; P.L.21-1995,
SEC.115; P.L.52-1998, SEC.4.
IC 22-4-29-9 Assessments; fees and costs; collection; disposition
Sec. 9. (a) The fees and charges provided in section 8 of this
chapter for the clerk and sheriff shall be the property of the clerk and
sheriff, and, excepting additional payments to the sheriff provided
for in this section, shall be the only fees and charges payable for their
services relating to the warrants herein and shall be in lieu of all fees
and charges provided for in other statutes for services relating to
recording and serving of warrants and levying of executions, whether
such other statutes relate to clerks, sheriffs, governmental units, or
subdivisions thereof. Such costs shall be charged against the
employing unit and collected from it by the sheriff.
(b) In case the amount collected is sufficient to satisfy the entire
amount of the warrant and all costs thereon, the sheriff shall retain
an amount equal to ten percent (10%) of the assessment in addition
to the fees provided in section 8 of this chapter. If such amount is not
collected in full, the sheriff shall retain an amount equal to five
percent (5%) of the amount collected.
(c) However, in instances wherein the sheriff makes no collection
upon a warrant and it has been returned to the department as
uncollectible and the warrant is thereafter paid voluntarily in whole
or in part by the employing unit to the clerk or to the department, the
sheriff shall not be entitled to either of the payments mentioned in
subsection (b), and the damages assessed in the warrant shall be
deposited in the unemployment insurance benefit fund. (Formerly: Acts 1947, c.208, s.3009.) As amended by P.L.18-1987,
SEC.81; P.L.21-1995, SEC.116.
IC 22-4-29-10 Assessments; return; subsequent warrants; fees; attempts to collect
Sec. 10. (a) The return by the sheriff to the department of the
warrants shall be made monthly on or before the fifth day of the
month. All money so returned to the department shall be receipted
for by the department and its endorsement upon the check
transmitted by the sheriff shall be conclusive evidence of such
payment by the sheriff and no other receipt shall be necessary.
(b) If a warrant is not satisfied within the one hundred twenty
(120) days specified in section 8 of this chapter, nothing herein shall
operate to prevent the department from issuing subsequent warrants
upon the identical amount of the unpaid assessment. Subsequent
warrants shall not be recorded by the clerk, and no fees shall be
chargeable by the clerk. Upon any subsequent warrant, the sheriff
shall be entitled to a sum for mileage equal to that sum per mile paid
to state officers and employees, with the rate changing each time the
state government changes its rate per mile, but shall not be entitled
to any other fee if the same has been paid the sheriff for services
upon the original warrant, except that in case collection is made in
part or in full with respect to any such subsequent warrant, the sheriff
is entitled to the five percent (5%) or ten percent (10%) as provided
in section 9(b) of this chapter.
(c) In every instance in which the sheriff shall return any warrant
unsatisfied, the sheriff shall attach to the warrant a summary of all
relative information regarding the attempts to collect the warrant and
the reason the warrant is being returned unsatisfied. (Formerly: Acts 1947, c.208, s.3010; Acts 1975, P.L.15, SEC.30.) As
amended by P.L.18-1987, SEC.82; P.L.21-1995, SEC.117;
P.L.52-1998, SEC.5.
IC 22-4-29-11 Assessments; failure to locate employing unit
Sec. 11. In the event the sheriff is unable to locate the employing
unit after diligent search, the sheriff shall file with the department a
statement sworn to by the sheriff that a diligent search has been made
and the employing unit cannot be located within the sheriff's
bailiwick. (Formerly: Acts 1947, c.208, s.3011.) As amended by Acts 1978,
P.L.2, SEC.2218; P.L.18-1987, SEC.83; P.L.52-1998, SEC.6.
IC 22-4-29-12 Applicability of exemption laws for relief of debtors
Sec. 12. The liability for any contributions, skills 2016 training
assessments, interest, penalties, and damages imposed by this
chapter, or costs incidental to execution of warrants, shall not be
subject to any of the provisions of the exemption laws of the state of
Indiana for the relief of debtors. (Formerly: Acts 1947, c.208, s.3012.) As amended by P.L.131-1983,
SEC.5; P.L.52-1998, SEC.7; P.L.290-2001, SEC.22.
IC 22-4-29-13 Notices
Sec. 13. (a) This section applies to notices given under sections 3,
4, and 5 of this chapter.
(b) As used in this section, "notices" includes mailings of
assessments, notice of intention to seek judicial review, and warrants.
(c) If a notice is served through the United States Postal Service,
three (3) days must be added to a period that commences upon
service of that notice.
(d) The filing of a document with the appellate division or review
board is complete on the earliest of the following dates that apply to
the filing:
(1) The date on which the document is delivered to the appellate
division or review board.
(2) The date of the postmark on the envelope containing the
document if the document is mailed to the appellate division or
review board by the United States Postal Service.
(3) The date on which the document is deposited with a private
carrier, as shown by a receipt issued by the carrier, if the
document is sent to the appellate division or review board by a
private carrier. As added by P.L.135-1990, SEC.22.
IC 22-4-29-14 Data match system for collection of final assessments; financial
institutions
Sec. 14. (a) The department may operate a data match system with
each financial institution doing business in Indiana.
(b) If the department operates a data match system, each financial
institution doing business in Indiana shall provide information to the
department on all employers:
(1) that hold one (1) or more accounts with the financial
institution; and
(2) that are subject to a warrant issued by the commissioner for
failure to pay a final assessment for contributions, interest,
penalties, and any associated collection costs.
(c) To provide the information required under subsection (b), a
financial institution shall do one (1) of the following:
(1) Identify employers by comparing records maintained by the
financial institution with records provided by the department
by:
(A) name; and
(B) either:
(i) Social Security number; or
(ii) federal tax identification number.
(2) Comply with IC 31-25-4-31(c)(2). The child support bureau
established by IC 31-25-3-1 shall regularly make reports
submitted under IC 31-25-4-31(c)(2) accessible to the
department or its agents for use only in the collection of unpaid
final assessments described in subsection (b)(2).
(d) The information required under subsection (b) must:
(1) be provided on a quarterly basis; and
(2) include:
(A) the name;
(B) the address of record; and
(C) either:
(i) the Social Security number; or
(ii) the federal tax identification number;
of the employers identified under subsection (b).
(e) When the department determines that the information required
under subsection (d)(2) is identical for an employer that holds an
account with a financial institution and an employer that is subject
to a warrant issued by the commissioner for failure to pay a final
assessment for contributions, interest, penalties, and any associated
collection costs, the department or its agents shall provide a notice
of the match to the financial institution if action is to be initiated to
issue a warrant to levy upon or encumber the account.
(f) This section does not preclude a financial institution from
exercising its right to:
(1) charge back or recoup a deposit to an account; or
(2) set off from an account held by the financial institution in
which the employer has an interest any debts owed to the
financial institution that existed before:
(A) the department's warrant; and
(B) notification to the financial institution of the
department's warrant.
(g) A financial institution ordered to block or encumber an
account under this section is entitled to collect its normally
scheduled account activity fees to maintain the account during the
period the account is blocked or encumbered.
(h) All information provided by a financial institution under this
section is confidential and is available only to the department or its
agents for use only in the collection of unpaid final assessments
described in subsection (b)(2).
(i) A financial institution providing information required under
this section is not liable for:
(1) disclosing the required information to the department or the
child support bureau established by IC 31-25-3-1;
(2) blocking or surrendering an individual's assets in response
to a levy imposed under this section by:
(A) the department; or
(B) a person or an entity acting on behalf of the department;
or
(3) any other action taken in good faith to comply with this
section.
(j) A person or an entity that is acting on behalf of the department
is not liable for any action taken under this section in good faith to
collect unpaid final assessments described in subsection (b)(2)
unless:
(1) the action is contrary to the department's direction to the
person or entity; or
(2) for information provided under this section, the person or
entity acts with:
(A) deliberate ignorance of the truth or falsity of the
information; or
(B) reckless disregard for the truth or falsity of the
information.
(k) The department or its agents shall pay a financial institution
performing the data match under this section a reasonable fee, as
determined by the department, of at least five dollars ($5) for each
warrant issued to the financial institution.
(l) This section does not prevent the department or its agents from
encumbering an employer's account with a financial institution by
any other remedy available under the law.
(m) An:
(1) officer or employee of the department; or
(2) officer or employee of a person or entity that is acting on
behalf of the department;
who knowingly or intentionally discloses for a purpose other than the
collection of unpaid final assessments described in subsection (b)(2)
information provided by a financial institution that is confidential
under this section commits a Class A misdemeanor. As added by P.L.138-2008, SEC.5.
