Indiana Code
Chapter 4. Dividends and Other Distributions
28-13-4-2. Share Dividend or Distribution Dates of Record, Declaration, and Payment

Sec. 2. The board of directors may fix a record date, declaration date, and payment date with respect to any share dividend or distribution to the shareholders of the corporation. If the board of directors does not fix the record date for determining shareholders entitled to a distribution, other than one involving a repurchase or reacquisition of shares, the record date is the date the board of directors authorizes the distribution.
As added by P.L.14-1992, SEC.163.