Indiana estate tax as credit against inheritance tax
Sec. 5. A person is entitled to claim the amount of Indiana estate
tax paid under this chapter as a credit against inheritance tax imposed
under this article if:
(1) the inheritance tax is imposed after the Indiana estate tax is
paid; and
(2) both taxes are imposed as a result of the same decedent's
death.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006