Indiana Code - Taxation - Title 6, Section 6-4.1-5-17

Transfers by will; property not specifically bequeathed or devised

Sec. 17. When property is transferred by will and is not
specifically bequeathed or devised, the property is, for purposes of
this article, to be treated as if it were transferred proportionately to
and divided pro rata among all the general legatees and devisees

named in the transferor's will, including all transfers under a
residuary clause of the will.

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

Last modified: May 28, 2006