Indiana Code - Taxation - Title 6, Section 6-4.1-3-11

Portion of property interest transferred to Class B transferee
under taxable transfer

Sec. 11. The first five hundred dollars ($500) of property interests
transferred to a Class B transferee under a taxable transfer or
transfers is exempt from the inheritance tax.

As added by Acts 1976, P.L.18, SEC.1.

Last modified: May 28, 2006