IC 6-4.1-12-0.5: Inheritance tax not imposed on a transfer of property resulting from the death of an individual who dies after December 31, 2012

Sec. 0.5. (a) For an individual who dies after December 31, 2012, there is no inheritance tax imposed on the decedent's transfer of property interests.

(b) Sections 1 through 12 of this chapter do not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.