Ind. Code § 6-4.1-1-14

Current through P.L. 171-2024

Section 6-4.1-1-14 - "Taxable transfer"

"Taxable transfer" means a property interest transfer which is described in IC 6-4.1-2-1(a)(1) and IC 6-4.1-2-1(a)(2) (before the section's repeal) and which is not exempt from the inheritance tax under IC 6-4.1-3-1 through IC 6-4.1-3-7 (before the chapter's repeal).

IC 6-4.1-1-14

Amended by P.L. 79-2017,SEC. 12, eff. 7/1/2017.

As added by Acts1976 , P.L. 18, SEC.1.