IC 22-4-31
Chapter 31. Additional Remedies for Collection of Delinquent
Contributions; Jeopardy Assessments
IC 22-4-31-1 Powers and duties
Sec. 1. (a) If any contributions, interest, penalties, or damages
assessed under this article, or any portion thereof, be not paid within
one hundred twenty (120) days after the same is found to be due, a
receiver may be appointed by the circuit or superior court of the
county in which such employer resides or in which the employer is
doing business or in which the employer's resident agent is located
in a proceeding requesting such appointment instituted against the
said employer in the name of the state of Indiana, brought by the
attorney general for the state of Indiana at the request of the
department.
(b) The court shall appoint a receiver when it finds that the
employer has not paid the contributions or amounts due imposed by
this article within one hundred twenty (120) days after the same is
found to be due, and that contributions, interest, penalties, or
damages, or any portion thereof, is unpaid and delinquent. Such
cause for the appointment of a receiver shall be in addition to all
other causes or grounds provided by law for the appointment of
receivers and shall be in addition to all other methods for the
enforcement of this article.
(c) Each such receiver shall give bond and be sworn as provided
for by law and shall have power under the control of the court to
bring and defend actions, to take and keep possession of the property
of the employer, to receive all funds and collect any debts due to the
employer, in the receiver's name, and generally to do such acts
respecting the property as the court shall authorize, and shall have all
the powers granted to, or shall be subject to all the duties of,
receivers under the laws of this state. (Formerly: Acts 1947, c.208, s.3201.) As amended by P.L.144-1986,
SEC.133; P.L.108-2006, SEC.51.
IC 22-4-31-2 Appeal; bond; suspension of power
Sec. 2. In all proceedings instituted after April 1, 1947, under the
provisions of section 1 of this chapter in which a receiver may be
appointed or refused, the party aggrieved may, within ten (10) days
thereafter, appeal from the decision of the court to the supreme court
without awaiting the final determination of such proceedings. In
cases where a receiver has been appointed, upon the appellant filing
an appeal bond with sufficient surety in such sum as may have been
required of such receiver conditioned upon the due prosecution of
such appeal and the payment of all costs or damages that may accrue
to any officer or person by reason thereof, the authority of such
receiver shall be suspended until the final determination of such
appeal.
(Formerly: Acts 1947, c.208, s.3202.) As amended by P.L.144-1986,
SEC.134.
IC 22-4-31-3 Injunction; collection of contributions
Sec. 3. No injunction to restrain or delay the collection of any
contributions or other amounts claimed to be due under the
provisions of this article shall be issued by any court. (Formerly: Acts 1947, c.208, s.3203.) As amended by P.L.144-1986,
SEC.135; P.L.290-2001, SEC.23; P.L.175-2009, SEC.38.
IC 22-4-31-4 Jeopardy assessments; delinquent contributions; liens
Sec. 4. If the department finds that the collection of any
contributions will be jeopardized by delaying, it shall enter such
finding of record and thereupon, whether or not such contributions
are due, immediately assess such contributions with interest and
notify the employer thereof and simultaneously demand payment of
the amount due in writing. If such payment is not made on demand,
the commissioner shall immediately issue a warrant to the sheriff of
any county in the state commanding the sheriff to immediately levy
upon and sell sufficient of the employer's property found within the
sheriff's bailiwick to satisfy said warrant. The sheriff shall file the
warrant in the office of the clerk of the circuit court within
twenty-four (24) hours after the sheriff has levied upon the property
of the employer, and the lien of the department shall begin with the
date upon which the warrant comes into the possession of the sheriff.
The lien shall have the same effect as any other lien created by this
article. (Formerly: Acts 1947, c.208, s.3204.) As amended by P.L.144-1986,
SEC.136; P.L.18-1987, SEC.84; P.L.21-1995, SEC.118.
IC 22-4-31-5 Jeopardy assessments; delinquent contributions; stay pending
hearing
Sec. 5. The collection of the whole or any part of the amount of
such assessment may be stayed for not exceeding sixty (60) days, by
filing with the board a bond in such amount, not exceeding double
the amount as to which the stay is desired, and with such sureties as
the board considers necessary, conditioned upon payment of the
amount which may finally be found to be due after notice and
opportunity to be heard as herein provided. (Formerly: Acts 1947, c.208, s.3205.)
IC 22-4-31-6 Actions and proceedings; delinquent contributions; costs
Sec. 6. (a) If, after due notice, any employing unit defaults in the
payment of any contributions or other money payments required by
this article, the amount due may be collected by civil action in the
name of the state of Indiana on the relation of the department. Such
civil action is not to be considered as the exclusive method for
collection of the contributions or money payments but is in addition
to the method provided in IC 22-4-29-2 through IC 22-4-29-14 and
is to be brought only in such cases as the department may deem
advisable in the interest of necessity and convenience.
(b) Unless the employing unit prevails in a civil action brought
under this chapter, the court may award costs, including reasonable
attorney's fees, incurred by the state in bringing the action. (Formerly: Acts 1947, c.208, s.3206.) As amended by P.L.144-1986,
SEC.137; P.L.18-1987, SEC.85; P.L.21-1995, SEC.119;
P.L.290-2001, SEC.24; P.L.108-2006, SEC.52; P.L.138-2008,
SEC.6.
IC 22-4-31-7 Remedies; cumulative remedies
Sec. 7. It is expressly provided that the foregoing remedies shall
be cumulative and shall be in addition to all other existing remedies,
and that no action taken by the department or its duly authorized
representative, the attorney general for the state of Indiana, or any
other officer shall be construed to be an election on the part of the
state or any of its officers to pursue any remedy to the exclusion of
any other remedy. (Formerly: Acts 1947, c.208, s.3207.) As amended by P.L.108-2006,
SEC.53.
IC 22-4-31-8
Repealed
(Repealed by Acts 1978, P.L.2, SEC.2251.)
IC 22-4-31
Chapter 31. Additional Remedies for Collection of Delinquent
Contributions; Jeopardy Assessments
IC 22-4-31-1 Powers and duties
Sec. 1. (a) If any contributions, interest, penalties, or damages
assessed under this article, or any portion thereof, be not paid within
one hundred twenty (120) days after the same is found to be due, a
receiver may be appointed by the circuit or superior court of the
county in which such employer resides or in which the employer is
doing business or in which the employer's resident agent is located
in a proceeding requesting such appointment instituted against the
said employer in the name of the state of Indiana, brought by the
attorney general for the state of Indiana at the request of the
department.
(b) The court shall appoint a receiver when it finds that the
employer has not paid the contributions or amounts due imposed by
this article within one hundred twenty (120) days after the same is
found to be due, and that contributions, interest, penalties, or
damages, or any portion thereof, is unpaid and delinquent. Such
cause for the appointment of a receiver shall be in addition to all
other causes or grounds provided by law for the appointment of
receivers and shall be in addition to all other methods for the
enforcement of this article.
(c) Each such receiver shall give bond and be sworn as provided
for by law and shall have power under the control of the court to
bring and defend actions, to take and keep possession of the property
of the employer, to receive all funds and collect any debts due to the
employer, in the receiver's name, and generally to do such acts
respecting the property as the court shall authorize, and shall have all
the powers granted to, or shall be subject to all the duties of,
receivers under the laws of this state. (Formerly: Acts 1947, c.208, s.3201.) As amended by P.L.144-1986,
SEC.133; P.L.108-2006, SEC.51.
IC 22-4-31-2 Appeal; bond; suspension of power
Sec. 2. In all proceedings instituted after April 1, 1947, under the
provisions of section 1 of this chapter in which a receiver may be
appointed or refused, the party aggrieved may, within ten (10) days
thereafter, appeal from the decision of the court to the supreme court
without awaiting the final determination of such proceedings. In
cases where a receiver has been appointed, upon the appellant filing
an appeal bond with sufficient surety in such sum as may have been
required of such receiver conditioned upon the due prosecution of
such appeal and the payment of all costs or damages that may accrue
to any officer or person by reason thereof, the authority of such
receiver shall be suspended until the final determination of such
appeal.
(Formerly: Acts 1947, c.208, s.3202.) As amended by P.L.144-1986,
SEC.134.
IC 22-4-31-3 Injunction; collection of contributions
Sec. 3. No injunction to restrain or delay the collection of any
contributions or other amounts claimed to be due under the
provisions of this article shall be issued by any court. (Formerly: Acts 1947, c.208, s.3203.) As amended by P.L.144-1986,
SEC.135; P.L.290-2001, SEC.23; P.L.175-2009, SEC.38.
IC 22-4-31-4 Jeopardy assessments; delinquent contributions; liens
Sec. 4. If the department finds that the collection of any
contributions will be jeopardized by delaying, it shall enter such
finding of record and thereupon, whether or not such contributions
are due, immediately assess such contributions with interest and
notify the employer thereof and simultaneously demand payment of
the amount due in writing. If such payment is not made on demand,
the commissioner shall immediately issue a warrant to the sheriff of
any county in the state commanding the sheriff to immediately levy
upon and sell sufficient of the employer's property found within the
sheriff's bailiwick to satisfy said warrant. The sheriff shall file the
warrant in the office of the clerk of the circuit court within
twenty-four (24) hours after the sheriff has levied upon the property
of the employer, and the lien of the department shall begin with the
date upon which the warrant comes into the possession of the sheriff.
The lien shall have the same effect as any other lien created by this
article. (Formerly: Acts 1947, c.208, s.3204.) As amended by P.L.144-1986,
SEC.136; P.L.18-1987, SEC.84; P.L.21-1995, SEC.118.
IC 22-4-31-5 Jeopardy assessments; delinquent contributions; stay pending
hearing
Sec. 5. The collection of the whole or any part of the amount of
such assessment may be stayed for not exceeding sixty (60) days, by
filing with the board a bond in such amount, not exceeding double
the amount as to which the stay is desired, and with such sureties as
the board considers necessary, conditioned upon payment of the
amount which may finally be found to be due after notice and
opportunity to be heard as herein provided. (Formerly: Acts 1947, c.208, s.3205.)
IC 22-4-31-6 Actions and proceedings; delinquent contributions; costs
Sec. 6. (a) If, after due notice, any employing unit defaults in the
payment of any contributions or other money payments required by
this article, the amount due may be collected by civil action in the
name of the state of Indiana on the relation of the department. Such
civil action is not to be considered as the exclusive method for
collection of the contributions or money payments but is in addition
to the method provided in IC 22-4-29-2 through IC 22-4-29-14 and
is to be brought only in such cases as the department may deem
advisable in the interest of necessity and convenience.
(b) Unless the employing unit prevails in a civil action brought
under this chapter, the court may award costs, including reasonable
attorney's fees, incurred by the state in bringing the action. (Formerly: Acts 1947, c.208, s.3206.) As amended by P.L.144-1986,
SEC.137; P.L.18-1987, SEC.85; P.L.21-1995, SEC.119;
P.L.290-2001, SEC.24; P.L.108-2006, SEC.52; P.L.138-2008,
SEC.6.
IC 22-4-31-7 Remedies; cumulative remedies
Sec. 7. It is expressly provided that the foregoing remedies shall
be cumulative and shall be in addition to all other existing remedies,
and that no action taken by the department or its duly authorized
representative, the attorney general for the state of Indiana, or any
other officer shall be construed to be an election on the part of the
state or any of its officers to pursue any remedy to the exclusion of
any other remedy. (Formerly: Acts 1947, c.208, s.3207.) As amended by P.L.108-2006,
SEC.53.
IC 22-4-31-8
Repealed
(Repealed by Acts 1978, P.L.2, SEC.2251.)
IC 22-4-31
Chapter 31. Additional Remedies for Collection of Delinquent
Contributions; Jeopardy Assessments
IC 22-4-31-1 Powers and duties
Sec. 1. (a) If any contributions, interest, penalties, or damages
assessed under this article, or any portion thereof, be not paid within
one hundred twenty (120) days after the same is found to be due, a
receiver may be appointed by the circuit or superior court of the
county in which such employer resides or in which the employer is
doing business or in which the employer's resident agent is located
in a proceeding requesting such appointment instituted against the
said employer in the name of the state of Indiana, brought by the
attorney general for the state of Indiana at the request of the
department.
(b) The court shall appoint a receiver when it finds that the
employer has not paid the contributions or amounts due imposed by
this article within one hundred twenty (120) days after the same is
found to be due, and that contributions, interest, penalties, or
damages, or any portion thereof, is unpaid and delinquent. Such
cause for the appointment of a receiver shall be in addition to all
other causes or grounds provided by law for the appointment of
receivers and shall be in addition to all other methods for the
enforcement of this article.
(c) Each such receiver shall give bond and be sworn as provided
for by law and shall have power under the control of the court to
bring and defend actions, to take and keep possession of the property
of the employer, to receive all funds and collect any debts due to the
employer, in the receiver's name, and generally to do such acts
respecting the property as the court shall authorize, and shall have all
the powers granted to, or shall be subject to all the duties of,
receivers under the laws of this state. (Formerly: Acts 1947, c.208, s.3201.) As amended by P.L.144-1986,
SEC.133; P.L.108-2006, SEC.51.
IC 22-4-31-2 Appeal; bond; suspension of power
Sec. 2. In all proceedings instituted after April 1, 1947, under the
provisions of section 1 of this chapter in which a receiver may be
appointed or refused, the party aggrieved may, within ten (10) days
thereafter, appeal from the decision of the court to the supreme court
without awaiting the final determination of such proceedings. In
cases where a receiver has been appointed, upon the appellant filing
an appeal bond with sufficient surety in such sum as may have been
required of such receiver conditioned upon the due prosecution of
such appeal and the payment of all costs or damages that may accrue
to any officer or person by reason thereof, the authority of such
receiver shall be suspended until the final determination of such
appeal.
(Formerly: Acts 1947, c.208, s.3202.) As amended by P.L.144-1986,
SEC.134.
IC 22-4-31-3 Injunction; collection of contributions
Sec. 3. No injunction to restrain or delay the collection of any
contributions or other amounts claimed to be due under the
provisions of this article shall be issued by any court. (Formerly: Acts 1947, c.208, s.3203.) As amended by P.L.144-1986,
SEC.135; P.L.290-2001, SEC.23; P.L.175-2009, SEC.38.
IC 22-4-31-4 Jeopardy assessments; delinquent contributions; liens
Sec. 4. If the department finds that the collection of any
contributions will be jeopardized by delaying, it shall enter such
finding of record and thereupon, whether or not such contributions
are due, immediately assess such contributions with interest and
notify the employer thereof and simultaneously demand payment of
the amount due in writing. If such payment is not made on demand,
the commissioner shall immediately issue a warrant to the sheriff of
any county in the state commanding the sheriff to immediately levy
upon and sell sufficient of the employer's property found within the
sheriff's bailiwick to satisfy said warrant. The sheriff shall file the
warrant in the office of the clerk of the circuit court within
twenty-four (24) hours after the sheriff has levied upon the property
of the employer, and the lien of the department shall begin with the
date upon which the warrant comes into the possession of the sheriff.
The lien shall have the same effect as any other lien created by this
article. (Formerly: Acts 1947, c.208, s.3204.) As amended by P.L.144-1986,
SEC.136; P.L.18-1987, SEC.84; P.L.21-1995, SEC.118.
IC 22-4-31-5 Jeopardy assessments; delinquent contributions; stay pending
hearing
Sec. 5. The collection of the whole or any part of the amount of
such assessment may be stayed for not exceeding sixty (60) days, by
filing with the board a bond in such amount, not exceeding double
the amount as to which the stay is desired, and with such sureties as
the board considers necessary, conditioned upon payment of the
amount which may finally be found to be due after notice and
opportunity to be heard as herein provided. (Formerly: Acts 1947, c.208, s.3205.)
IC 22-4-31-6 Actions and proceedings; delinquent contributions; costs
Sec. 6. (a) If, after due notice, any employing unit defaults in the
payment of any contributions or other money payments required by
this article, the amount due may be collected by civil action in the
name of the state of Indiana on the relation of the department. Such
civil action is not to be considered as the exclusive method for
collection of the contributions or money payments but is in addition
to the method provided in IC 22-4-29-2 through IC 22-4-29-14 and
is to be brought only in such cases as the department may deem
advisable in the interest of necessity and convenience.
(b) Unless the employing unit prevails in a civil action brought
under this chapter, the court may award costs, including reasonable
attorney's fees, incurred by the state in bringing the action. (Formerly: Acts 1947, c.208, s.3206.) As amended by P.L.144-1986,
SEC.137; P.L.18-1987, SEC.85; P.L.21-1995, SEC.119;
P.L.290-2001, SEC.24; P.L.108-2006, SEC.52; P.L.138-2008,
SEC.6.
IC 22-4-31-7 Remedies; cumulative remedies
Sec. 7. It is expressly provided that the foregoing remedies shall
be cumulative and shall be in addition to all other existing remedies,
and that no action taken by the department or its duly authorized
representative, the attorney general for the state of Indiana, or any
other officer shall be construed to be an election on the part of the
state or any of its officers to pursue any remedy to the exclusion of
any other remedy. (Formerly: Acts 1947, c.208, s.3207.) As amended by P.L.108-2006,
SEC.53.
IC 22-4-31-8
Repealed
(Repealed by Acts 1978, P.L.2, SEC.2251.)
