Sec. 8.5. (a) This section applies to reports, records, and contributions submitted after December 31, 2011. (b) As used in this section, "electronic funds transfer" has the meaning set forth in IC 4-8.1-2-7 (f). (c) An employer shall submit through the use of electronic funds transfer: (1) employer contributions, determined by the board, to fund the retirement, disability, and survivor benefits described in this chapter; and (2) contributions paid by or on behalf of a participant under section 8 of this chapter. (d) An employer shall submit in a uniform format through a secure connection over the Internet or through other electronic means specified by the board the reports and records required by the board under this chapter. (e) The board shall establish by rule the due dates for all reports, records, and contributions required under this chapter.
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