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Terms Used In Indiana Code 6-4.1-8-3

  • Decedent: A deceased person.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Trustee: A person or institution holding and administering property in trust.
   Sec. 3. In order to pay the inheritance tax imposed as a result of a decedent‘s death, the personal representative of the decedent’s estate or the trustee of property transferred by the decedent may sell property transferred by the decedent. The personal representative or trustee may sell the property in the same manner that he is authorized to sell property to pay the decedent’s debts.

As added by Acts 1976, P.L.18, SEC.1.