Sec. 2. In addition to all other powers granted to the commissioner by this article, the commissioner or the commissioner's authorized representatives shall have the power to make assessments against any employing unit which fails to pay contributions, interest, or penalties as required by this article, or for additional contributions due and unpaid, which assessment is considered prima facie correct. Such assessments shall consist of contributions and any interest or penalties which may be due by reason of section 1 of this chapter. Such assessment must be made not later than four (4) calendar years subsequent to the date that said contributions, interest, or penalties would have become due, except that this limitation shall not apply to any contributions, interest, or penalties which should have been paid with respect to any incorrect report filed with the department which report was known or should have been known to be incorrect by the employing unit.
Ind. Code § 22-4-29-2
Assessments; limitation
Known as the Indiana Employment and Training Services Act
The act spans §§ 22–22 (335 sections).
Applied in 3 court decisions — leading case Franklin Electric Co. v. Unemployment Insurance Appeals of the Indiana Department of Workforce Development (2011)
Most recently applied in Company v. Indiana Department of Workforce Development (October 2017)
Formerly: Acts 1947, c.208, s.3002
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.