Classes of transferees defined; adopted child as natural child
Sec. 3. (a) "Class A transferee" means a transferee who is a:
(1) lineal ancestor of the transferor;
(2) lineal descendant of the transferor;
(3) stepchild of the transferor, whether or not the stepchild is
adopted by the transferor; or
(4) lineal descendant of a stepchild of the transferor, whether or
not the stepchild is adopted by the transferor.
(b) "Class B transferee" means a transferee who is a:
(1) brother or sister of the transferor;
(2) descendant of a brother or sister of the transferor; or
(3) spouse, widow, or widower of a child of the transferor.
(c) "Class C transferee" means a transferee, except a surviving
spouse, who is neither a Class A nor a Class B transferee.
(d) For purposes of this section, a legally adopted child is to be
treated as if the child were the natural child of the child's adopting
parent if the adoption occurred before the individual was totally
emancipated. However, an individual adopted after being totally
emancipated shall be treated as the natural child of the adopting
parent if the adoption was finalized before July 1, 2004.
(e) For purposes of this section, if a relationship of loco parentis
has existed for at least ten (10) years and if the relationship began
before the child's fifteenth birthday, the child is to be considered the
natural child of the loco parentis parent.
(f) As used in this section, "stepchild" means a child of the
transferor's surviving, deceased, or former spouse who is not a child
of the transferor.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979,
P.L.75, SEC.1; P.L.68-2004, SEC.1; P.L.81-2004, SEC.18;
P.L.238-2005, SEC.1.
Last modified: May 28, 2006