"Emergency towing" means the towing and storage of a motor vehicle, with or without the owner's consent, because of:

1. (1) a motor vehicle accident on a public street, road, or highway; or

2. (2) an incident:

   1. (A) related to an emergency; and
   2. (B) necessitating the removal of the motor vehicle from a location for public safety reasons.

As added by P.L.281-2019, SEC.5. Amended by P.L.227-2025, SEC.44.