Federal generation-skipping transfer tax credit; contents of filing
Sec. 11. A person who is required to file a return reporting a
generation-skipping transfer that reflects a federal
generation-skipping transfer tax credit under federal statutes and
regulations shall, on or before the date specified in section 9 of this
chapter, file the following with the department of state revenue:
(1) A copy of the federal return.
(2) A schedule indicating:
(A) the value of the transferred property legally located in
Indiana; and
(B) the results of the formula set forth in section 8 of this
chapter.
As added by P.L.67-1991, SEC.1.
Last modified: May 28, 2006