Services specifically excluded; election of coverage for two years
Sec. 5. An employing unit for which services, as specifically
excluded by IC 22-4-8-3 or IC 22-4-8-3.5, are performed, may file
with the commissioner its written election to consider all such
services for such employing unit in one (1) or more distinct
establishments, as employment for all purposes of this article for not
less than two (2) calendar years. Upon written approval of such
election by the commissioner, such services shall be deemed to
constitute employment subject to this article as of the date stated in
such approval and shall cease to be deemed employment subject
hereto as of January 1 of any calendar year subsequent to such two
(2) calendar years only if prior to January 31 it has filed with the
commissioner a written notice to that effect.
(Formerly: Acts 1947, c.208, s.905; Acts 1971, P.L.355, SEC.17.) As
amended by Acts 1977, P.L.262, SEC.16; P.L.18-1987, SEC.31;
P.L.21-1995, SEC.69; P.L.98-2005, SEC.5.
Last modified: May 27, 2006