2021 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 12. General Administrative Provisions
6-4.1-12-0.5. Inheritance Tax Not Imposed on a Transfer of Property Resulting From the Death of an Individual Who Dies After December 31, 2012

Universal Citation: IN Code § 6-4.1-12-0.5 (2021)

Sec. 0.5. (a) For an individual who dies after December 31, 2012, there is no inheritance tax imposed on the decedent's transfer of property interests.

(b) Sections 1 through 12 of this chapter do not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.

As added by P.L.157-2012, SEC.15. Amended by P.L.205-2013, SEC.123.

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