Indiana Code § 27-6-8-13

Examination of the association
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Sec. 13. (Examination of the Association) The Association shall be subject to examination and regulation by the commissioner. The board of directors shall submit, not later than March 30th of each year, a financial report for the preceding calendar year in a form approved by the commissioner. Formerly: Acts 1971, P.L.390, SEC.1.

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