Indiana Code 2-7-1-4. “Gift”
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Sec. 4. (a) “Gift” means the voluntary transfer of anything of value without consideration.
(b) The term does not include a contribution (as defined in IC 3-5-2-15).
As added by Acts 1981, P.L.9, SEC.1. Amended by P.L.9-1993, SEC.3; P.L.58-2010, SEC.8.