2017 Indiana Code
TITLE 6. Taxation
ARTICLE 4.1. DEATH TAXES
CHAPTER 1. Definitions and Rules of Construction
6-4.1-1-6. "Intestate succession"

Universal Citation: IN Code § 6-4.1-1-6 (2017)
IC 6-4.1-1-6 "Intestate succession"

     Sec. 6. "Intestate succession" means a property interest transfer which is effected by the statute of descent and distribution or by operation of law, as the result of the death of an individual who fails to make a complete disposition of the property under a valid will.

As added by Acts 1976, P.L.18, SEC.1.

 

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