2021 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 (2021)

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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