"Employee tax" and "employee contribution"

Ind. Code § 5-10.1-1-2, under Chapter 1. Definitions.

Ind. Code § 5-10.1-1-2

Sec. 2. "Employee tax" and "employee contribution", as used in this article, means the tax imposed by section 3101 of the Internal Revenue Code. As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987, SEC.10.