Indiana Code - Taxation - Title 6, Section 6-4.1-8-4.6

Checking account; notice of transfer of funds to person other than
surviving spouse

Sec. 4.6. A person who has possession of or control over money
held in a checking account in which a resident decedent had a legal
interest shall notify the department or the county assessor of the
county in which the resident decedent was domiciled at the time of
death, when money is transferred from the account to a person, other
than the resident decedent's surviving spouse.

As added by P.L.26-1985, SEC.11.

Last modified: May 28, 2006