Sec. 4. "Federal Insurance Contributions Act", as used in this article, means subchapters A and B of chapter 21 of the Internal Revenue Code. As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987, SEC.12.
"Federal Insurance Contributions Act"
Ind. Code § 5-10.1-1-4, under Chapter 1. Definitions.
Ind. Code § 5-10.1-1-4