Indiana Code § 24-14-2-9

"Law enforcement towing"
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Sec. 9. (a) "Law enforcement towing" means the towing of a motor vehicle for law enforcement purposes.       (b) The term includes towing for law enforcement purposes that is performed by a towing company: (1) under a contract with the state, a local unit, or a local law enforcement agency of the state or local unit; or (2) on behalf of the state, a local unit, or a local law enforcement agency of the state or local unit.       (c) The term does not include seizure towing.

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