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2019 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property
6-4.1-8-4.6. Checking account; notice of transfer of funds to person other than surviving spouse
Universal Citation:
IN Code § 6-4.1-8-4.6 (2019)
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IC 6-4.1-8-4.6 Checking account; notice of transfer of funds to person other than surviving spouse
Sec. 4.6. A person who has possession of or control over money held in a checking account in which a resident decedent had a legal interest shall notify the department when money is transferred from the account to a person, other than the resident decedent's surviving spouse.
As added by P.L.26-1985, SEC.11. Amended by P.L.79-2017, SEC.37.
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