Indiana Code

Ind. Code § 23-1-45-7 (2026)

Notice of dissolution; claims against dissolved corporation

✓ current as of May 2026
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     Sec. 7. (a) A dissolved corporation may also publish notice of its dissolution and request that persons with claims against the corporation present them in accordance with the notice.

     (b) The notice must:

(1) be published one (1) time in a newspaper of general circulation in the county where the dissolved corporation's principal office (or, if none in Indiana, its registered office) is or was last located;

(2) describe the information that must be included in a claim and provide a mailing address where the claim may be sent; and

(3) state that a claim against the corporation will be barred unless a proceeding to enforce the claim is commenced within two (2) years after the publication of the notice.

     (c) If the dissolved corporation publishes a newspaper notice in accordance with subsection (b), the claim of each of the following claimants is barred unless the claimant commences a proceeding to enforce the claim within two (2) years after the publication date of the newspaper notice:

(1) A claimant who did not receive written notice under section 6 of this chapter.

(2) A claimant whose claim was timely sent to the dissolved corporation but not acted on.

(3) A claimant whose claim is contingent or based on an event occurring after the effective date of dissolution.

     (d) A claim may be enforced under this section:

(1) against the dissolved corporation, to the extent of its undistributed assets; or

(2) if the assets have been distributed in liquidation, against a shareholder of the dissolved corporation to the extent of the shareholder's pro rata share of the claim or the corporate assets distributed to the shareholder in liquidation, whichever is less, but a shareholder's total liability for all claims under this section may not exceed the total amount of assets distributed to the shareholder.

As added by P.L.149-1986, SEC.29. Amended by P.L.75-1990, SEC.3.

 

IC 23-1-46Chapter 46. Repealed

Repealed by P.L.118-2017, SEC.21.

 

IC 23-1-47Chapter 47. Judicial Dissolution

 

           23-1-47-1Judicial dissolution; when allowable
           23-1-47-2Venue; parties; preservation of corporate assets
           23-1-47-3Receivers and custodians
           23-1-47-4Decree of dissolution; winding up affairs

 

Notes of Decisions
Cited in 9 cases (3 in the last 5 years), 1993–2025 · leading case: Briesacher v. Specialized Restoration & Constr., Inc., 888 N.E.2d 188 (Ind. Ct. App. 2008).
Briesacher v. Specialized Restoration & Constr., Inc., 888 N.E.2d 188 (Ind. Ct. App. 2008). · cites it 14× “In their reply brief, the Briesachers argue that Lemmons can be held personally liable under a theory of piercing the corporate veil and under Ind.Code § 23-1-45-7. However, the Briesachers did not make any argument regarding Lemmons's individual liability under a theory of…”
Bernstein v. Bankert, 698 F. Supp. 2d 1042 (S.D. Ind. 2010). · cites it 12× “First, Auto-Owners contends that Plaintiffs’ claims against Enviro-Chem are time barred by Indiana Code § 23-1-45-7, as this action was not filed within two years after the dissolution of Enviro-Chem.”
United States v. SCA Servs. of Indiana, Inc., 837 F. Supp. 946 (N.D. Ind. 1993). · cites it 2× “I.C. § 23-1-45-7 provides that: (a) A dissolved corporation may also publish notice of its dissolution and request that persons with claims against the corporation present them in accordance with the notice.”
Randy Williams v. Clark Sand Co., Inc., 212 So. 3d 804 (Miss. 2015). · cites it 3× “2013) (allowing claims to be brought for three years); Ind. Code Ann. § 23-1-45-7 (allowing claims to be brought for two years).”
Lewis Oil, Inc. v. Bourbon Mini-Mart, Inc. & Robert E. Wanamacher, 16 N.E.3d 1008 (Ind. Ct. App. 2014). · cites it 22× “In accordance with Indiana Code Section 23-1-45-7, Lewis Oil published a notice of dissolution stating that any claim against it would be barred unless a proceeding to enforce the claim was commenced within two years after publication of the notice.”
Scotty VanHawk & The 27 Grp., Inc. v. Town of Culver, Indiana & Culver Bldg. Comm'r (Ind. Ct. App. 2019). · cites it 2× “Pursuant to Indiana Code section 23-1-45-7(d), claims against a dissolved 8 The record reveals that service of Culver’s complaint was sent to The 27 Group, Inc.”
DirectBuy, Inc. v. Buy Direct, LLC (N.D. Ind. 2022). · cites it 2× “See IC § 23-1-45-7(d) (“A claim may be enforced under this section (1) against a dissolved corporation, to the extent of its undistributed assets; or (2) if the assets have been distributed in liquidation, against a shareholder of the dissolved corporation to the extent of the…”
DirectBuy, Inc. v. Buy Direct, LLC (N.D. Ind. 2023). · cites it 2× “9 (citing Ind. Code § 23-1-45-7 (d)). Accordingly, Old DirectBuy’s attorneys’ motion to withdraw identified Old DirectBuy’s Chief Operating Officer as the “last known” contact for Old DirectBuy for purposes of further proceedings in this case.”
Cent. States Se. & Sw. Areas Pension Fund v. Sheets Enter., Inc., f/k/a Rapid Indus., Inc. (N.D. Ill. 2025). “See Ind. Code § 23-1-45-7 . But Sanyo does not address either the permissive “may” language of the statute or the continued existence of a dissolved Indiana corporation, see Ind.”
— Ind. Code § 23-1-45-7(b)(3) — 2 cases
Bernstein v. Bankert, 698 F. Supp. 2d 1042 (S.D. Ind. 2010). “First, Auto-Owners contends that Plaintiffs’ claims against Enviro-Chem are time barred by Indiana Code § 23-1-45-7, as this action was not filed within two years after the dissolution of Enviro-Chem.”
Lewis Oil, Inc. v. Bourbon Mini-Mart, Inc. & Robert E. Wanamacher, 16 N.E.3d 1008 (Ind. Ct. App. 2014). “In accordance with Indiana Code Section 23-1-45-7, Lewis Oil published a notice of dissolution stating that any claim against it would be barred unless a proceeding to enforce the claim was commenced within two years after publication of the notice.”
— Ind. Code § 23-1-45-7(d) — 3 cases
Briesacher v. Specialized Restoration & Constr., Inc., 888 N.E.2d 188 (Ind. Ct. App. 2008). “In their reply brief, the Briesachers argue that Lemmons can be held personally liable under a theory of piercing the corporate veil and under Ind.Code § 23-1-45-7. However, the Briesachers did not make any argument regarding Lemmons's individual liability under a theory of…”
Scotty VanHawk & The 27 Grp., Inc. v. Town of Culver, Indiana & Culver Bldg. Comm'r (Ind. Ct. App. 2019). “Pursuant to Indiana Code section 23-1-45-7(d), claims against a dissolved 8 The record reveals that service of Culver’s complaint was sent to The 27 Group, Inc.”
DirectBuy, Inc. v. Buy Direct, LLC (N.D. Ind. 2022). “See IC § 23-1-45-7(d) (“A claim may be enforced under this section (1) against a dissolved corporation, to the extent of its undistributed assets; or (2) if the assets have been distributed in liquidation, against a shareholder of the dissolved corporation to the extent of the…”
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