Sec. 4. If the commissioner finds that any employer has failed to file any payroll report or has filed a report which the commissioner finds incorrect or insufficient, the commissioner shall make an estimate of the information required from the employer on the basis of the best evidence reasonably available to the commissioner at the time and notify the employer. Unless the employer files the report or a corrected or sufficient report, as the case may be, within fifteen (15) days after the notice is sent by the department, the commissioner shall compute the employer's rate of contribution on the basis of the estimates, and the rate determined in this manner shall be subject to increase or decrease on the basis of subsequently ascertained and verified information. The estimated amount of contribution is considered prima facie correct. Formerly: Acts 1947, c.208, s.1104. As amended by P.L.20-1986, SEC.7; P.L.18-1987, SEC.38; P.L.21-1995, SEC.74; P.L.18-2001, SEC.1; P.L.290-2001, SEC.5; P.L.1-2002, SEC.90; P.L.154-2013, SEC.4; P.L.122-2019, SEC.25. IC 22-4-11.5 Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts 22-4-11.5-1 Applicability 22-4-11.5-2 "Administrative law judge" 22-4-11.5-3 "Person" 22-4-11.5-4 "Trade or business" 22-4-11.5-5 "Violates or attempts to violate" 22-4-11.5-6 "Knowingly"; "recklessly" 22-4-11.5-7 Transferring all or part of trade or business; successor employers with substantially common ownership, management, or control 22-4-11.5-8 Transfers solely to obtain lower employer contribution rate 22-4-11.5-9 Violation of chapter; civil penalties 22-4-11.5-10 Violation of chapter; Class C misdemeanor 22-4-11.5-11 Commissioner procedures to identify violators; applicability of federal Department of Labor regulations
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