Indiana Code Title 22. Labor and Safety § 22-4-22-4

Sec. 4. The department is authorized to enter into reciprocal agreements with the agencies of other states or jurisdictions administering unemployment compensation laws whereby the department and such other agencies or jurisdictions may act as agents for each other for the purpose of accepting contributions on each other's behalf.  Such contributions upon remittance to the state or jurisdiction on whose behalf such contributions were received, shall be deemed contributions required and paid into the unemployment compensation fund of such state or jurisdiction as of the date received by the agent, state or jurisdiction.