Indiana Code Title 32. Property § 32-34-1.5-33

Sec. 33. (a) If property other than money is delivered to the attorney general, the owner is entitled to receive from the attorney general income or gain realized or accrued on the property before the property is sold.

(b) If the property was an interest bearing demand, savings, or time deposit, the attorney general shall pay interest at the lesser rate of the average commercial interest rate for similar interest bearing property, as determined by an appropriate index, or the rate the property earned while in the possession of the holder.  Interest begins to accrue when the property is delivered to the attorney general and ends on the date on which the attorney general issues payment to the owner.

(c) If the property is property that is not an interest bearing demand, savings, or time deposit that has earned interest while in the custody of the attorney general, the attorney general shall pay interest at the state's internal rate of return for the state general fund.  Interest begins to accrue on the later of:

The accrual of interest ends on the date on which the attorney general issues payment to the owner.

(d) Interest on interest bearing property is not payable under this section for any period before July 1, 2021, unless authorized by IC 32-34-1-30.1 (before its repeal).