Indiana Code - Labor and Safety - Title 22, Section 22-4-2-36

Debit reserve ratio

Sec. 36. An employer's debit reserve ratio is determined on the
basis of the relationship that the debit balance shown by his
experience account as of the computation date bears to the wages
paid by the employer or his predecessors for employment during the
thirty-six (36) months immediately preceding the computation date.
As added by Acts 1977, P.L.262, SEC.6.

Last modified: May 27, 2006