Section 646IAC5-6-15. Taxable wage base; out of state

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Under IC 22-4-4-2, remuneration paid to an employee in another state is considered in determining the taxable wage base limitation for a calendar year, if wages are paid to the same employee by the same employer in this state during that calendar year. (Department of Workforce Development; 646 IAC 5-6-15; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA)

                    
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