IC 22-4-20
    Chapter 20. Uncollectible Claims Against Employers forContributions

IC 22-4-20-1
Cancellation; records
    Sec. 1. (a) Whenever the commissioner shall consider any accountor claim for contributions against an employer, and any penalty orinterest due thereon, or any part thereof, to be uncollectible, writtennotification containing appropriate information shall be furnished tothe attorney general by the commissioner setting forth the reasonstherefor and the extent to which collection proceedings have beentaken. The attorney general may review such notice and mayundertake additional investigation as to the facts relating thereto, andshall thereupon certify to the commissioner an opinion as to thecollectibility of such account or claim. If the attorney generalconsents to the cancellation of such claim for delinquentcontributions, and any interest or penalty due thereon, the board maythen cancel all or any part of such claim.
    (b) In addition to the procedure for cancellation of claims fordelinquent contributions set out in subsection (a), the board maycancel all or any part of a claim for delinquent contributions againstan employer if all of the following conditions are met:
        (1) The employer's account has been delinquent for at leastseven (7) years.
        (2) The commissioner has determined that the account isuncollectible and has recommended that the board cancel theclaim for delinquent contributions.
    (c) When any such claim or any part thereof is cancelled by theboard, there shall be placed in the files and records of thedepartment, in the appropriate place for the same, a statement of theamount of contributions, any interest or penalty due thereon, and theaction of the board taken with relation thereto, together with thereasons therefor.
(Formerly: Acts 1947, c.208, s.2101; Acts 1957, c.299, s.7.) Asamended 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.