Portion of property interests transferred to Class A transferee
under taxable transfer
Sec. 10. The first one hundred thousand dollars ($100,000) of
property interests transferred to a Class A transferee under a taxable
transfer or transfers is exempt from the inheritance tax.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979,
P.L.75, SEC.6; Acts 1980, P.L.57, SEC.5; Acts 1981, P.L.90, SEC.2;
P.L.87-1983, SEC.3; P.L.254-1997(ss), SEC.9.
Last modified: May 28, 2006