646 IAC 5-3-1 Seasonal employer status

Sec. 1. (a) For an employer to be designated as a seasonal employer under IC 22-4-7-3, the employer must submit an application to the department on the prescribed forms, attesting to the seasonal nature of the business or a portion of the business. (b) Once an application for seasonal status filed under IC 22-4-7-3 has been approved by the department, the effective date is the first day of the calendar quarter beginning after the date of the seasonal determination.