Sec. 46. The tax is imposed upon:

(1) each insurance carrier licensed to do worker’s compensation business in the state; and

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Terms Used In Indiana Code 22-8-1.1-46

  • Employer: means any individual or type of organization, including the state and all its political subdivisions, that has in its employ one (1) or more individuals. See Indiana Code 22-8-1.1-1
(2) each self-insured employer.

Formerly: Acts 1971, P.L.356, SEC.1. As amended by P.L.28-1988, SEC.70.