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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 4.1. DEATH TAXES
CHAPTER 1. Definitions and Rules of Construction
6-4.1-1-5. "Intangible personal property"
Universal Citation: IN Code § 6-4.1-1-5 (2017)
IC 6-4.1-1-5 "Intangible personal property"
Sec. 5. "Intangible personal property" means incorporeal property, such as money, deposits, credits, shares of stock, bonds, notes, other evidences of indebtedness, and other evidences of property interests.
As added by Acts 1976, P.L.18, SEC.1.
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