CHAPTER 1. DEFINITIONS
IC 5-10.1
ARTICLE 10.1. SOCIAL SECURITY COVERAGEFOR PUBLIC EMPLOYEES
IC 5-10.1-1
Chapter 1. Definitions
IC 5-10.1-1-1
"Employee"
Sec. 1. "Employee" as used in this article includes:
(1) an elected or appointed officer of the state and of a politicalsubdivision;
(2) a senior judge appointed under IC 33-24-3-7; and
(3) a duly elected prosecuting attorney of a judicial circuit.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.40-1990,SEC.2; P.L.98-2004, SEC.66.
IC 5-10.1-1-2
"Employee tax" and "employee contribution"
Sec. 2. "Employee tax" and "employee contribution", as used inthis article, means the tax imposed by section 3101 of the InternalRevenue Code.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987,SEC.10.
IC 5-10.1-1-3
"Employer contribution" and "matching contribution"
Sec. 3. "Employer contribution" and "matching contribution", asused in this article, means the tax imposed by section 3111 of theInternal Revenue Code.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987,SEC.11.
IC 5-10.1-1-4
"Federal Insurance Contributions Act"
Sec. 4. "Federal Insurance Contributions Act", as used in thisarticle, means subchapters A and B of chapter 21 of the InternalRevenue Code.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987,SEC.12.
IC 5-10.1-1-5
"Federal administrator"
Sec. 5. Federal Administrator. "Federal administrator" as used inthis article means the federal security administrator and includes thesecretary of health, education, and welfare of the United States andany individual to whom the federal security administrator hasdelegated any of his functions under the Social Security Act withrespect to coverage of employees of a state and its politicalsubdivisions.As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-6
"Governing body"
Sec. 6. "Governing body" means the fiscal body of a county, city,town, or township, trustee, the township board, board of schoolcommissioners, library board, or any board which by law isauthorized to fix a rate of taxation on property of a politicalsubdivision, or any other board which is empowered to administerthe affairs of any department of, or associated with, a politicalsubdivision, which department receives revenue independently of, orin addition to, funds obtained from taxation.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.8-1987,SEC.9; P.L.8-1989, SEC.19.
IC 5-10.1-1-7
"Political subdivision"
Sec. 7. Political Subdivision. "Political subdivision" as used inthis article means a county, city, town, township, political bodycorporate, political entity, local housing authority, public schoolcorporation, public library, public utility of a county, city, town, ortownship whether the public utility is operated by the city or town orunder the terms of a trusteeship for the benefit of the city or town,and a department of, or associated with, a county, city, town, ortownship, which department receives revenue independently of, orin addition to, funds obtained through taxation. A state agency or ajudicial circuit may not be construed as a political subdivision.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-8
"State agency"
Sec. 8. State Agency. "State agency" as used in this article meansthe public employees' retirement fund.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-9
"Social Security Act"
Sec. 9. Social Security Act. "Social Security Act" as used in thisarticle means the act of Congress approved August 14, 1935, chapter531, 49 Stat. 620 (42 U.S.C. 301), as amended, and any rules orregulations issued pursuant to it.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-10
"Agreement"
Sec. 10. Agreement. "Agreement" as used in this article means thefederal-state agreement specified in chapter 2 of this article.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-11
Gender; number
Sec. 11. Gender; Number. (a) When a masculine pronoun is usedin this article, it refers to the masculine, feminine, or neuter, asappropriate.
(b) The singular form of any noun used in this article includes theplural, and the plural includes the singular, as appropriate.
As added by Acts 1977, P.L.53, SEC.1.