Indiana Code 22-4-20-1. Cancellation; records
(b) In addition to the procedure for cancellation of claims for delinquent contributions set out in subsection (a), the department may cancel all or any part of a claim for delinquent contributions against an employer if all of the following conditions are met:
Terms Used In Indiana Code 22-4-20-1
- Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
(2) The commissioner has determined that the account is uncollectible and has recommended that the department cancel the claim for delinquent contributions.
(c) When a claim or any part of a claim is cancelled by the department, there shall be placed in the files and records of the department, in the appropriate place for the same, a statement of the amount of contributions, any interest or penalty due, and the action of the department taken with relation to the claim, together with the reasons for the action.
Formerly: Acts 1947, c.208, s.2101; Acts 1957, c.299, s.7. As amended by P.L.18-1987, SEC.61; P.L.80-1990, SEC.15; P.L.21-1995, SEC.102; P.L.290-2001, SEC.18; P.L.175-2009, SEC.35; P.L.171-2016, SEC.29; P.L.122-2019, SEC.35.