Title 24, Chapter 3, Section 16
( 24-3-16)
A statement made by a child under the age of 14 years describing any
act of sexual contact or physical abuse performed with or on the
child by another or performed with or on another in the presence of
the child is admissible in evidence by the testimony of the person
or persons to whom made if the child is available to testify in the
proceedings and the court finds that the circumstances of the
statement provide sufficient indicia of reliability. | 
