Indiana Code § 35-47-14-12

Standard of care for retained firearm
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Sec. 12. (a) A law enforcement agency storing a firearm seized under this chapter shall use reasonable care to ensure that the firearm is not lost or damaged, and the law enforcement agency is prohibited from marking the firearm for identification or other purposes.       (b) A law enforcement agency shall be liable for any damage to or loss of the firearm that results from the law enforcement agency's negligence in the storage or handling of the firearm.

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