Ind. Code § 22-4-2-35
Current through P.L. 171-2024
An employer's credit reserve ratio is determined on the basis of the relationship that the positive credit balance shown by the employer's experience account as of the computation date bears to the wages paid by the employer or the employer's predecessors for the employment during the thirty-six (36) months immediately preceding the computation date.
IC 22-4-2-35