Authority: IC 6-1.1-8-42; IC 6-1.1-31-1

Affected: IC 6-1.1-8-23

Sec. 2.5. (a) Reports filed pursuant to this rule must be filed by:

1. (1) personal delivery;
2. (2) deposit in the United States mail;
3. (3) registered or certified mail, return receipt requested; or
4. (4) electronic mail.

(b) Reports may not be filed by facsimile.

(c) The department may request an additional copy of reports originally filed by electronic mail to be sent by United States mail.

(Department of Local Government Finance; 50 IAC 5.1-3-2.5; filed Nov 2, 2020, 9:34 a.m.: 20201202-IR-050190636FRA; readopted filed Oct 21, 2025, 9:19 a.m.: 20251112-IR-050240632RFA)