{"data":{"id":"us-in/ic-22-4-11.5-3","jurisdiction":"us-in","citation":"IC 22-4-11.5-3","heading":"\"Person\"","body":"Sec. 3. As used in this chapter, \"person\" has the meaning set forth in section 7701(a)(1) of the Internal Revenue Code.","path":["TITLE 22. LABOR AND SAFETY","ARTICLE 4. UNEMPLOYMENT COMPENSATION SYSTEM","Chapter 11.5. Assignment of Employer Contribution Rates and Transfers of Employer Experience Accounts"],"source_url":"https://iga.in.gov/ic/2026/Title_22.html#22-4-11.5-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-18T00:45:42Z","sha256":"4812f54b8a5cf3a6e3eae5095a664b36cab9179f0eb900c09dfad9650d6f724f","source_id":"us-in","stale":false,"prev":"us-in/ic-22-4-11.5-2","next":"us-in/ic-22-4-11.5-4"},"notice":"GroundRules: Original legal text. Not legal advice."}