Indiana Code § 35-49-1-3

"Matter"
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Sec. 3. "Matter" means: (1) any book, magazine, newspaper, or other printed or written material; (2) any picture, drawing, photograph, motion picture, digitized image, or other pictorial representation; (3) any statue or other figure; (4) any recording, transcription, or mechanical, chemical, or electrical reproduction; or (5) any other articles, equipment, machines, or materials.

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