Indiana Code Title 32. Property § 32-34-1.5-30

Sec. 30. (a) On payment or delivery of property to the attorney general under this chapter, the attorney general, as agent for the state, assumes custody and responsibility for safekeeping the property.  A holder that pays or delivers property to the attorney general in good faith and substantially complies with sections 23 and 24 of this chapter is relieved of liability arising after with respect to payment or delivery of the property to the attorney general.

(b) The state must defend and indemnify a holder against liability on a claim against the holder resulting from the payment or delivery of property to the attorney general made in good faith and after the holder substantially complied with sections 23 and 24 of this chapter.