2019 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests
6-4.1-6-2. Property interests that may be divested

Universal Citation: IN Code § 6-4.1-6-2 (2019)
IC 6-4.1-6-2 Property interests that may be divested

Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.16.

Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.