Indiana Code - Taxation - Title 6, Section 6-1.1-3-3

Estate of deceased individuals

Sec. 3. If residence determines the place of assessment of personal
property which is part of the estate of a deceased individual, the
residence of the decedent immediately before his death is the place
of assessment until the property is distributed to the heirs or other
persons entitled to it.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006