Indiana Code - Taxation - Title 6, Section 6-4.1-3-1

Exempt transfers

Sec. 1. Each transfer described in section 2055(a) of the Internal
Revenue Code is exempt from the inheritance tax.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1976,
P.L.19, SEC.1.

Last modified: May 28, 2006