1. (a) Books and records of the corporate fiduciary must be reasonably accessible to the department.

2. (b) If the records of a corporate fiduciary are located outside Indiana:

   1. (1) the records shall be made available to the department at a convenient location within Indiana; or
   2. (2) the corporate fiduciary shall pay the reasonable and necessary expenses for the department or its representative to examine the records where they are maintained.

As added by P.L.262-1995, SEC.90.