CHAPTER 1. DEFINITIONS
IC 5-10.1
ARTICLE 10.1. SOCIAL SECURITY COVERAGE
FOR PUBLIC EMPLOYEES
IC 5-10.1-1
Chapter 1. Definitions
IC 5-10.1-1-1
"Employee"
Sec. 1. "Employee" as used in this article includes:
(1) an elected or appointed officer of the state and of a political
subdivision;
(2) a senior judge appointed under IC 33-24-3-7; and
(3) a duly elected prosecuting attorney of a judicial circuit.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.40-1990,
SEC.2; P.L.98-2004, SEC.66.
IC 5-10.1-1-2
"Employee tax" and "employee contribution"
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.
IC 5-10.1-1-3
"Employer contribution" and "matching contribution"
Sec. 3. "Employer contribution" and "matching contribution", as
used in this article, means the tax imposed by section 3111 of the
Internal Revenue Code.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.2-1987,
SEC.11.
IC 5-10.1-1-4
"Federal Insurance Contributions Act"
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.
IC 5-10.1-1-5
"Federal administrator"
Sec. 5. Federal Administrator. "Federal administrator" as used in
this article means the federal security administrator and includes the
secretary of health, education, and welfare of the United States and
any individual to whom the federal security administrator has
delegated any of his functions under the Social Security Act with
respect to coverage of employees of a state and its political
subdivisions.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-6
"Governing body"
Sec. 6. "Governing body" means the fiscal body of a county, city,
town, or township, trustee, the township board, board of school
commissioners, library board, or any board which by law is
authorized to fix a rate of taxation on property of a political
subdivision, or any other board which is empowered to administer
the affairs of any department of, or associated with, a political
subdivision, which department receives revenue independently of, or
in addition to, funds obtained from taxation.
As added by Acts 1977, P.L.53, SEC.1. Amended by P.L.8-1987,
SEC.9; P.L.8-1989, SEC.19.
IC 5-10.1-1-7
"Political subdivision"
Sec. 7. Political Subdivision. "Political subdivision" as used in
this article means a county, city, town, township, political body
corporate, political entity, local housing authority, public school
corporation, public library, public utility of a county, city, town, or
township whether the public utility is operated by the city or town or
under the terms of a trusteeship for the benefit of the city or town,
and a department of, or associated with, a county, city, town, or
township, which department receives revenue independently of, or
in addition to, funds obtained through taxation. A state agency or a
judicial circuit may not be construed as a political subdivision.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-8
"State agency"
Sec. 8. State Agency. "State agency" as used in this article means
the public employees' retirement fund.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-9
"Social Security Act"
Sec. 9. Social Security Act. "Social Security Act" as used in this
article means the act of Congress approved August 14, 1935, chapter
531, 49 Stat. 620 (42 U.S.C. 301), as amended, and any rules or
regulations issued pursuant to it.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-10
"Agreement"
Sec. 10. Agreement. "Agreement" as used in this article means the
federal-state agreement specified in chapter 2 of this article.
As added by Acts 1977, P.L.53, SEC.1.
IC 5-10.1-1-11
Gender; number
Sec. 11. Gender; Number. (a) When a masculine pronoun is used
in this article, it refers to the masculine, feminine, or neuter, as
appropriate.
(b) The singular form of any noun used in this article includes the
plural, and the plural includes the singular, as appropriate.
As added by Acts 1977, P.L.53, SEC.1.