Ind. Code § 22-2-6-1
(b) For the purpose of this chapter, the term "employer" shall also include the state and any political subdivision of the state.
Formerly: Acts 1945, c.183, s.1; Acts 1965, c.301, s.1. As amended by P.L.144-1986, SEC.10; P.L.143-1988, SEC.2.