Section 27-1-25-16 - Presumption of control(a) A presumption of control arising under section 1(e) of this chapter may be rebutted by a showing made in the manner provided under IC 27-1-23-3(k) that control does not exist in fact.(b) In the absence of a presumption that control exists in fact, the commissioner may determine that control exists in fact after:(1) providing notice and an opportunity to be heard under IC 4-21.5 to all interested parties; and(2) making specific findings of fact to support the determination.As added by P.L. 160-2003, SEC.21.