GroundRules
IC 6-4.1-8-4.6: Checking account; notice of transfer of funds to person other than surviving spouse
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 4.1. DEATH TAXES
- Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property
Sec. 4.6. A person who has possession of or control over money held in a checking account in which a resident decedent had a legal interest shall notify the department when money is transferred from the account to a person, other than the resident decedent's surviving spouse.
Collected 2026-09-09T01:51:39Z. Source file · JSON