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2019 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 6. Returns
6-5.5-6-8. Transfer of property; liability for tax
Universal Citation: IN Code § 6-5.5-6-8 (2019)
IC 6-5.5-6-8 Transfer of property; liability for tax
Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code.
As added by P.L.347-1989(ss), SEC.1.
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