Indiana · Snapshot 2026

IC 6-4.1-6-2: Property interests that may be divested

Where this section sits in the code

TITLE 6. TAXATION
ARTICLE 4.1. DEATH TAXES
Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests

Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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