Indiana § 22-4-11-7 - Contributions; claim for refund
Full text of Indiana Indiana Code § 22-4-11-7 — Contributions; claim for refund, with citation guidance and answers to common questions.
§ 22-4-11-7. Contributions; claim for refund
Sec. 7. (a) If an employer has incurred no payroll, and no contributions are due for a particular quarter, the employer's quarterly wage and employment report may be marked "nothing to report" in the form and manner required by the department in lieu of completing the report with zeros. Quarterly wage and employment reports must be sent to the department on a quarterly basis until the department terminates or inactivates the employer's account.
(b) If an employer owes additional contributions as a result of a correction, the employer must remit all additional contributions due.
(c) If the employer has paid more contributions than owed, according to the corrected quarterly wage and employment report, the employer's account will show a credit balance. If the credit balance is greater than the amount due on the subsequent quarterly wage and employment report, the employer may file a claim for refund in the form and manner prescribed by the department.
(d) A claim for refund must be executed by the person to whom the claim is alleged to be due. A claim for refund by a corporation must be made in the name of the corporation and executed by an officer of the corporation. A fiduciary will be required to furnish a certified copy of appointment to accompany a claim for refund on contributions not paid in fiduciary capacity.
As added by P.L.121-2026, SEC.23.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 22-4-11-7
What does Indiana Code § 22-4-11-7 cover?
Section 22-4-11-7 ("Contributions; claim for refund") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 22-4-11-7?
A common citation format is "Indiana Code § 22-4-11-7" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 22-4-11-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.