Indiana Code § 8-1-2-16

Accounts; closing date; filing with commission
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Sec. 16. The accounts shall be closed annually on the thirty-first day of December, and a balance sheet of that date promptly taken therefrom. On or before the thirtieth day of April following, such balance sheet, together with such other information as the commission shall prescribe, verified by an officer of the public utility, shall be filed with the commission. Formerly: Acts 1913, c.76, s.19; Acts 1917, c.150, s.1. As amended by Acts 1979, P.L.84, SEC.3; P.L.103-1983, SEC.2.

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