{"data":{"id":"us-in/ic-6-3-4-8.5","jurisdiction":"us-in","citation":"IC 6-3-4-8.5","heading":"Liability of transferee of property","body":"Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 4. Returns and Remittances"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-4-8.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"21fb74e9a0831c8722f1781ebe1640272e33754cf1cc146a5f88efed74407d6f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-4-8.2","next":"us-in/ic-6-3-4-9"},"notice":"GroundRules: Original legal text. Not legal advice."}