Sec. 1. (a) Books and records of the corporate fiduciary must be reasonably accessible to the department.
(b) If the records of a corporate fiduciary are located outside Indiana:
(1) the records shall be made available to the department at a convenient location within Indiana; or
(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.