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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 4.1. DEATH TAXES
CHAPTER 1. Definitions and Rules of Construction
6-4.1-1-14. "Taxable transfer"
Universal Citation: IN Code § 6-4.1-1-14 (2017)
IC 6-4.1-1-14 "Taxable transfer"
Sec. 14. "Taxable transfer" means a property interest transfer which is described in IC 6-4.1-2-1(a)(1) and IC 6-4.1-2-1(a)(2) (before the section's repeal) and which is not exempt from the inheritance tax under IC 6-4.1-3-1 through IC 6-4.1-3-7 (before the chapter's repeal).
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.12.
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