Indiana Code § 34-11-3-1

Mutual, open, and current accounts
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Sec. 1. In an action brought to recover a balance due upon a mutual, open, and current account between the parties, the cause of action is considered to have accrued from the date of the last item proved in the account on either side. [Pre-1998 Recodification Citation: 34-1-2-4.]   IC 34-11-4 Chapter 4. Tolling of Statute of Limitations: Nonresident Defendant               34-11-4-1 Tolling of time while nonresident             34-11-4-2 Bar of cause of action is defense             34-11-4-3 Disabled persons or members of armed services

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