Ind. Code § 3-9-1-25.5

Current through P.L. 171-2024
Section 3-9-1-25.5 - Calendar year in which contribution made

For purposes of this article, a person makes a contribution during the calendar year in which the person relinquishes control over the contribution by:

(1) depositing the contribution in the United States mail; or
(2) transferring the contribution to any other person who has been directed to convey the contribution to the person intended to be the recipient of the contribution.

IC 3-9-1-25.5

As added by P.L. 176-1999, SEC.40.