Ind. Admin. Code tit. 646, r. 5-6-15
Authority: IC 22-4-18-1; IC 22-4.1-3-3
Affected: IC 22-4-4-2; IC 22-4.1
Sec. 15. Under IC 22-4-4-2, remuneration paid to an employee in another state is considered in determining the taxable wage base limitation for a calendar year, if wages are paid to the same employee by the same employer in this state during that calendar year.
(Department of Workforce Development; 646 IAC 5-6-15; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR- 646100464FRA; readopted filed Nov 27, 2017, 3:22 p.m.: 20171227-IR-646170447RFA; readopted filed Jun 16, 2023, 1:21 p.m.: 20230712-IR-646230344RFA)