{"data":{"id":"us-in/ic-6-5.5-6-8","jurisdiction":"us-in","citation":"IC 6-5.5-6-8","heading":"Transfer of property; liability for tax","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 6. Returns"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-6-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"54e594d82380c53b71c7a0dbbb13dcc653f2b98af3f4494ca9be1cf30aaeb0f8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-6-7","next":"us-in/ic-6-5.5-6-9"},"notice":"GroundRules: Original legal text. Not legal advice."}