2020 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
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.