Indiana Code Title 8. Utilities and Transportation § 8-1-42-13

Sec. 13. Except as otherwise allowed by IC 36-7-4-1109, if a project owner installs a CSE system in a unit, all cables of up to thirty-four and one-half (34.5) kilovolts that are located between inverter locations and project substations shall be located and maintained underground, as feasible.  Other solar infrastructure, such as module-to-module collection cables, transmission lines, substations, junction boxes, and other typical aboveground infrastructure may be located and maintained above ground.  Buried cables shall be at a depth of at least thirty-six (36) inches below grade or, if necessitated by onsite conditions, at a greater depth.  Cables and lines located outside of the CSE system project site may: