Indiana § 5-15-6-3 - Prerequisites to destruction of financial records
Full text of Indiana Indiana Code § 5-15-6-3 — Prerequisites to destruction of financial records, with citation guidance and answers to common questions.
§ 5-15-6-3. Prerequisites to destruction of financial records
Sec. 3. No financial records or records relating to financial records shall be destroyed until the earlier of the following actions:
(1) The audit of the records by the state board of accounts has been completed, report filed, and any exceptions set out in the report satisfied.
(2) The financial record or records have been copied or reproduced in accordance with a retention schedule or with the written consent of the administration.
Formerly: Acts 1939, c.91, s.3; Acts 1955, c.319, s.2. As amended by P.L.50-1991, SEC.12; P.L.74-1995, SEC.5; P.L.47-1997, SEC.1; P.L.10-1997, SEC.10; P.L.79-1998, SEC.9; P.L.171-2015, SEC.36.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 5-15-6-3
What does Indiana Code § 5-15-6-3 cover?
Section 5-15-6-3 ("Prerequisites to destruction of financial records") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 5-15-6-3?
A common citation format is "Indiana Code § 5-15-6-3" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 5-15-6-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.