Indiana Code Title 12. Human Services § 12-26-5-2

Sec. 2. (a) If a judicial officer authorized to issue a warrant for arrest in the county in which the individual is present approves an application for detention made under section 1 of this chapter, the application authorizes a police officer to take the individual into custody and transport the individual to a facility, if applicable.

(b) Except as provided in subsection (c), the expense of transportation under this section shall be paid by the county in which the individual is present.

(c) This subsection applies only to the nonemergency transport to a facility by the county sheriff or deputy sheriff of an individual who:

The county sheriff may be reimbursed from the individual's health care coverage, including health coverage offered or administered by the state.