Indiana Code Title 27. Insurance § 27-1-20-21

Sec. 21. Every company doing business in this state shall file with the department on or before March 1 in each year a financial statement for the year ending December 31 immediately preceding in a format in accordance with IC 27-1-3-13.  For good and sufficient cause shown, the commissioner may grant to any individual company a reasonable extension of time not to exceed ninety (90) days within which such statement may be filed.  Such statement shall be verified by the oaths of the president or a vice president and the secretary or an assistant secretary of the company.  The statement of an alien company shall segregate and state separately its condition and transaction in the United States and such segregated and separated statement shall be verified by the oath of its resident manager or principal representative in the United States.  The commissioner of insurance may, with the approval of the Indiana archives and records administration, authorize the destruction of such annual statements which have been on file for two (2) years or more and microfilm copies of which have been made and filed.