Assessments; limitation
Sec. 2. In addition to all other powers granted to the commissioner
by this article, the commissioner or the commissioner's authorized
representatives shall have the power to make assessments against any
employing unit which fails to pay contributions, interest, skills 2016
training assessments under IC 22-4-10.5-3, or penalties as required
by this article, or for additional contributions and skills 2016 training
assessments due and unpaid, which assessment is considered prima
facie correct. Such assessments shall consist of contributions, skills
2016 training assessments under IC 22-4-10.5-3, and any interest or
penalties which may be due by reason of section 1 of this chapter, or
the skills 2016 training assessment and interest due under
IC 22-4-10.5. Such assessment must be made not later than four (4)
calendar years subsequent to the date that said contributions, skills
2016 training assessments, interest, or penalties would have become
due, except that this limitation shall not apply to any contributions,
skills 2016 training assessments, interest, or penalties which should
have been paid with respect to any incorrect report filed with the
department which report was known or should have been known to
be incorrect by the employing unit.
(Formerly: Acts 1947, c.208, s.3002.) As amended by P.L.144-1986,
SEC.129; P.L.18-1987, SEC.76; P.L.21-1995, SEC.111;
P.L.290-2001, SEC.21.
Last modified: May 27, 2006