Contractor's statement of equipment or materials; acceptance by CPA

Ind. Code § 36-1-9.5-33
in effect
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Sec. 33. For the physical dispersal of equipment or subsequent use or sale of construction materials, an accountant may, for purposes of section 32 of this chapter, accept a signed statement of the contractor as evidence of possession of equipment or of materials inventory as of the date of the statement. As added by P.L.85-1991, SEC.3. Amended by P.L.1-1992, SEC.181.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/36Fetched: 10/17/2026

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