Ind. Code § 3-9-1-25.5 – Calendar year in which contribution made | Midpage
§ 25.5
Ind. Code § 3-9-1-25.5
Calendar year in which contribution made
As added by P.L.176-1999, SEC.40.
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.