Indiana Code - Taxation - Title 6, Section 6-4.1-1-14

"Taxable transfer" defined

Sec. 14. "Taxable transfer" means a property interest transfer
which is described in clauses (1) and (2) of IC 6-4.1-2-1 and which
is not exempt from the inheritance tax under sections 1 through 7 of
IC 6-4.1-3.

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

Last modified: May 28, 2006