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 (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.
§ Ind. Code § 3-9-1-25.5Calendar year in which contribution made
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