Indiana Code 6-4.1-12-2. Appraisal of transferred property interests
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Terms Used In Indiana Code 6-4.1-12-2
- Decedent: A deceased person.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
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.