Indiana Code Title 32. Property § 32-34-1.5-20

Sec. 20. (a) Except as otherwise provided in subsection (b) and subject to subsection (c), the report required under section 18 of this chapter must be filed before November 1 of each year and cover the twelve (12) months preceding July 1 of that year.

(b) Subject to subsection (c), the report required under section 18 of this chapter to be filed by an insurance company must be filed before May 1 of each year for the immediately preceding calendar year.

(c) Before the date for filing the report required under section 18 of this chapter, the holder of property presumed abandoned may request that the attorney general extend the time for filing.  The attorney general may grant an extension.  If an extension is granted, the holder may pay or make a partial payment of the amount the holder estimates ultimately will be due.  A payment or partial payment under this subsection terminates accrual of interest on the amount paid.