Section 34-6-2-28 - "Compensation"(a) "Compensation", for purposes of section 127 of this chapter, does not include payments: (1) to reimburse the expenses of a qualified director (as defined in section 127 of this chapter); and(b) "Compensation", for purposes of IC 34-30-18, means anything of value given as payment for performing a function. The term does not include:(1) payment for expenses, prizes, or trophies; or(2) a payment to an individual of fifteen dollars ($15) or less for performing one (1) or more functions during a day.(c) "Compensation", for purposes of IC 34-30-19, does not include the following: (1) Reimbursement or payment of reasonable expenses incurred for the benefit of a sports or leisure activity.(2) Any award, meal, or other gift that does not exceed one hundred dollars ($100) in value and is given as a token of appreciation or recognition.(3) Any per diem payment that does not exceed fifty dollars ($50) for personal services as a referee, umpire, judge, or assistant to a referee, umpire, or judge.Pre-1998 Recodification Citations: subsection (a) formerly 34-4-11.5-1(b); subsection (b) formerly 34-4-11.6-1; subsection (c) formerly 34-4-11.8-1.
As added by P.L. 1-1998, SEC.1.