Indiana Code § 24-14-8-2

Invoice requirement; record keeping requirements
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Sec. 2. All services provided by a towing company or storage facility, including any warranty service or zero cost service, shall be recorded on an invoice. The towing company or storage facility shall: (1) maintain the invoice described in this section for a period of not less than two (2) years from the date of issuance; and (2) throughout the two (2) year period described in subdivision (1), make the invoice available for inspection and copying not later than forty-eight (48) hours after receiving a written request for inspection from: (A) a law enforcement agency; (B) the attorney general; (C) the prosecuting attorney or city attorney having jurisdiction in the location of any of the towing company's Indiana business locations; (D) the disabled motor vehicle's owner; or (E) the agent of the disabled motor vehicle's owner.

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