2021 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 12. General Administrative Provisions
6-4.1-12-2. Appraisal of Transferred Property Interests

Universal Citation: IN Code § 6-4.1-12-2 (2021)

Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.30; P.L.79-2017, SEC.50.

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