Transfer to cemetery association
Sec. 1.5. (a) As used in this section, "cemetery" and "cemetery
purposes" have the same meaning as the definitions of those terms
contained in IC 23-14-33.
(b) The transfer of property to a cemetery association is exempt
from the inheritance tax if the property is used for cemetery
purposes.
As added by Acts 1980, P.L.57, SEC.1. Amended by P.L.52-1997,
SEC.2.
Last modified: May 28, 2006