Ind. Code § 22-4-19-13
(f) Following the computation of rates of contribution for employers for each calendar year, each employer shall be provided with notice not later than ninety (90) days after the effective date of the rates, setting out the employer's rate of contribution for the year, computed by the department as of the preceding June 30, together with sufficient information for the employer to determine and compute the amount of a voluntary payment required from the employer in order to qualify for and obtain a lower rate of contribution for the year and also advising the employer of the length of time within which or last date upon which the voluntary payment will be received or can be made.
Formerly: Acts 1947, c.208, s.2013; Acts 1951, c.307, s.4; Acts 1953, c.177, s.24; Acts 1957, c.261, s.4; Acts 1967, c.310, s.21. As amended by P.L.144-1986, SEC.114; P.L.11-1987, SEC.25; P.L.18-1987, SEC.60; P.L.21-1995, SEC.101; P.L.177-2017, SEC.3; P.L.122-2019, SEC.34; P.L.200-2025, SEC.27.