Sec. 46. The tax is imposed upon: (1) each insurance carrier licensed to do worker's compensation business in the state; and (2) each self-insured employer. Formerly: Acts 1971, P.L.356, SEC.1. As amended by P.L.28-1988, SEC.70.
Tax; worker's compensation insurance carriers and self-insured employers
Ind. Code § 22-8-1.1-46, under Indiana Occupational Safety and Health Act (IOSHA).
Ind. Code § 22-8-1.1-46