IC 24-14-2-9: "Law enforcement towing"

Sec. 9. (a) "Law enforcement towing" means the towing of a motor vehicle for law enforcement purposes.

(b) The term includes towing for law enforcement purposes that is performed by a towing company:

(1) under a contract with the state, a local unit, or a local law enforcement agency of the state or local unit; or

(2) on behalf of the state, a local unit, or a local law enforcement agency of the state or local unit.

(c) The term does not include seizure towing.