{"data":{"id":"us-in/ic-6-4.1-12-0.5","jurisdiction":"us-in","citation":"IC 6-4.1-12-0.5","heading":"Inheritance tax not imposed on a transfer of property resulting from the death of an individual who dies after December 31, 2012","body":"Sec. 0.5. (a) For an individual who dies after December 31, 2012, there is no inheritance tax imposed on the decedent's transfer of property interests.\n(b) Sections 1 through 12 of this chapter do not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.","path":["TITLE 6. TAXATION","ARTICLE 4.1. DEATH TAXES","Chapter 12. General Administrative Provisions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-4.1-12-0.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"6f1d6862ec87bcf39b18f092bee44e4f6e69c8c6e80e23c3943337d2dbdbc5bb","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-10-6","next":"us-in/ic-6-4.1-12-1"},"notice":"GroundRules: Original legal text. Not legal advice."}