https://openjurist.org/state-code/in/22/toc/4.7
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Chapter 22 — Administration of Intergovernmental Cooperation
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UNEMPLOYMENT COMPENSATION SYSTEM
Chapter
Employers Defined
Ind. Code § 22-4-7-1
— Definition
Ind. Code § 22-4-7-2
— "Employer" further defined
Ind. Code § 22-4-7-3
— "Seasonal employer"; "seasonal determination"