IC 6-4.1-12-2: Appraisal of transferred property interests
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 4.1. DEATH TAXES
- Chapter 12. General Administrative Provisions
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON