Indiana Code § 24-14-2-5

"Emergency towing"
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Sec. 5. "Emergency towing" means the towing and storage of a motor vehicle, with or without the owner's consent, because of: (1) a motor vehicle accident on a public street, road, or highway; or (2) an incident: (A) related to an emergency; and (B) necessitating the removal of the motor vehicle from a location for public safety reasons.

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