"Generation-skipping transfer"
Sec. 3. As used in this chapter, "generation-skipping transfer"
includes every transfer subject to the tax imposed under Chapter 13
of Subtitle B of the Internal Revenue Code if:
(1) the original transferor is a resident of Indiana on the date of
the original transfer; or
(2) the transferor is not a resident of Indiana and the transferred
property is:
(A) real property located in Indiana; or
(B) tangible personal property that is legally located in
Indiana.
As added by P.L.67-1991, SEC.1.
Last modified: May 28, 2006