Indiana Code - Taxation - Title 6, Section 6-3-4-8.5

Liability of transferee of property

Sec. 8.5. In the case of a transferee of the property of a transferor,
liability for any accrued tax liability of the transferor is transferred
to the transferee as provided in section 6901 of the Internal Revenue
Code.

As added by Acts 1977(ss), P.L.4, SEC.12.

Last modified: May 28, 2006