Indiana Code - Taxation - Title 6, Section 6-4.1-6-2

Property interests that may be divested

Sec. 2. County inheritance tax appraisers and the department of
state revenue shall appraise a property interest which may be
divested because of an act or omission of the transferee as if there
were no possibility of divestment.

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

Last modified: May 28, 2006