Lien of state for inheritance or estate taxes
Sec. 20. The lien of the state for inheritance or estate taxes shall
not extend to any interest acquired by a purchaser, mortgagee, or
lessee through any transfer made by a personal representative under
a power contained in a will, under IC 29-1-7.5-3, or under order of
the court.
(Formerly: Acts 1953, c.112, s.1520.) As amended by Acts 1976,
P.L.125, SEC.7.
Last modified: May 27, 2006