{"data":{"id":"us-in/ic-6-4.1-6-2","jurisdiction":"us-in","citation":"IC 6-4.1-6-2","heading":"Property interests that may be divested","body":"Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment.","path":["TITLE 6. TAXATION","ARTICLE 4.1. DEATH TAXES","Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-4.1-6-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"626337eb066da755e5fb12db63bc503d15efe787638d4221b93d32dc3d7e9f8a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-6-1","next":"us-in/ic-6-4.1-6-3"},"notice":"GroundRules: Original legal text. Not legal advice."}