{"data":{"id":"us-in/ic-6-4.1-12-2","jurisdiction":"us-in","citation":"IC 6-4.1-12-2","heading":"Appraisal of transferred property interests","body":"Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent.","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#6-4.1-12-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"727544246053cba1e3ebd988f7dc936ec8b37ae30741c882ec7428685d9894bf","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-12-1","next":"us-in/ic-6-4.1-12-3"},"notice":"GroundRules: Original legal text. Not legal advice."}