Ind. Code § 22-4-11-4 – Payroll report; inadequate report; correction; contributions

(a) If the commissioner finds that any employer has failed to file any payroll report or has filed a report which the commissioner finds incorrect or insufficient, the commissioner shall make an estimate of the information required from the employer on the basis of the best evidence reasonably available to the commissioner at the time and notify the employer thereof by mail addressed to the employer's last known address. Except as provided in subsection (b), unless the employer files the report or a corrected or sufficient report, as the case may be, within fifteen (15) days after the mailing of the notice, the commissioner shall compute the employer's rate of contribution on the basis of the estimates, and the rate determined in this manner shall be subject to increase or decrease on the basis of subsequently ascertained and verified information. The estimated amount of contribution is considered prima facie correct.
(b) The commissioner may adjust the amount of contribution estimated in this manner on the basis of information ascertained after the expiration of the notice period if the employer or other interested party:
1. (1) makes an affirmative showing of all facts alleged as a reasonable cause for the failure to timely file any payroll report; and
2. (2) submits accurate and reliable payroll reports.
  Formerly: Acts 1947, c.208, s.1104. As amended by P.L.20-1986, SEC.7; P.L.18-1987, SEC.38; P.L.21-1995, SEC.74; P.L.18-2001, SEC.1; P.L.290-2001, SEC.5; P.L.1-2002, SEC.90; P.L.154-2013, SEC.4.