Sec. 25.5. For purposes of this article, a person makes a contribution during the calendar year in which the person relinquishes control over the contribution by:

(1) depositing the contribution in the United States mail; or

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Terms Used In Indiana Code 3-9-1-25.5

  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) transferring the contribution to any other person who has been directed to convey the contribution to the person intended to be the recipient of the contribution.

As added by P.L.176-1999, SEC.40.