Indiana Code Title 8. Utilities and Transportation § 8-4-13-3

Sec. 3. Upon the filing of any such certificate together with an affidavit of one (1) of the principal officers of said corporation containing a statement that said corporation has lawfully disposed of all of its property and that all debts, obligations and liabilities of the corporation have been paid, or discharged, or that adequate provision has been made therefor, including all taxes accrued up to the date of such filing, the corporation shall be dissolved, and the secretary of state shall make an appropriate entry or record accordingly.