Any local unit that provides fire service shall make semiannual fire service reports to the state fire marshal as follows:

1. (1) For the six (6) month period from July 1 through December 31 of a year, by January 31 of the following year.
2. (2) For the six (6) month period from January 1 through June 30 of a year, by July 31 of the year.

As added by P.L.230-2025, SEC.147.