§ 26-1-4-108

m. or later as a cutoff hour for the handling of money and items and the making of entries on its books.(b) An item or deposit of money received on any day after a cutoff hour so fixed or after the close of the banking day may be treated as being received at the opening of the next banking day.Formerly: Acts 1963, c.317, s.4-108. As amended by P.L.152-1986, SEC.212; P.L.222-1993, SEC.13.