Indiana Code § 27-8-8-17

Refunds from association
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Sec. 17. (a) Sums acquired by refund under section 6(n) of this chapter from the association by member insurers and offset against taxes as provided by section 16 of this chapter shall be paid by the member insurers to the state in the manner required by the tax authorities.       (b) The association shall notify the commissioner when refunds under section 6 of this chapter have been made.

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