Ind. Code § 6-4.1-12-2

Current through P.L. 171-2024

Section 6-4.1-12-2 - Appraisal of transferred property interests

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.

IC 6-4.1-12-2

Amended by P.L. 79-2017,SEC. 50, eff. 7/1/2017.

Amended by P.L. 190-2016, SEC. 30, eff. 3/24/2016.

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