GroundRules
IC 6-5.5-6-8: Transfer of property; liability for tax
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
- Chapter 6. Returns
Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code.
Collected 2026-09-09T01:51:39Z. Source file · JSON