2019 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 12. General Administrative Provisions
6-4.1-12-2. Appraisal of transferred property interests

Universal Citation: IN Code § 6-4.1-12-2 (2019)
IC 6-4.1-12-2 Appraisal of transferred property interests

Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.30; P.L.79-2017, SEC.50.

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