Sec. 36. An employer's debit reserve ratio is determined on the basis of the relationship that the negative debit balance shown by the employer's experience account as of the computation date bears to the wages paid by the employer or the employer's predecessors for employment during the thirty-six (36) months immediately preceding the computation date.
Ind. Code § 22-4-2-36
Debit reserve ratio
Known as the Indiana Employment and Training Services Act
The act spans §§ 22–22 (335 sections).
As added by Acts 1977, P.L.262, SEC.6
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.