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2021 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 5. Determination of Inheritance Tax
6-4.1-5-17. Transfers by Will; Property Not Specifically Bequeathed or Devised
Universal Citation: IN Code § 6-4.1-5-17 (2021)
Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the transferor's will, including all transfers under a residuary clause of the will.
As added by Acts 1976, P.L.18, SEC.1.
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