Indiana Code - Taxation - Title 6, Section 6-4.1-1-6

"Intestate succession" defined

Sec. 6. "Intestate succession" means a property interest transfer
which is effected by the statute of descent and distribution or by
operation of law, as the result of the death of an individual who fails
to make a complete disposition of the property under a valid will.
As added by Acts 1976, P.L.18, SEC.1.

Last modified: May 28, 2006