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2017 Indiana Code
TITLE 29. Probate
ARTICLE 1. PROBATE CODE
CHAPTER 15. Sales, Mortgages, Leases, Exchanges─Personal and Real Property
29-1-15-20. Lien of state for inheritance or estate taxes
Universal Citation:
IN Code § 29-1-15-20 (2017)
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IC 29-1-15-20 Lien of state for inheritance or estate taxes
Sec. 20. The lien of the state for inheritance or estate taxes shall not extend to any interest acquired by a purchaser, mortgagee, or lessee through any transfer made by a personal representative under a power contained in a will, under IC 29-1-7.5-3, or under order of the court.
Formerly: Acts 1953, c.112, s.1520. As amended by Acts 1976, P.L.125, SEC.7.
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