Indiana Code - Taxation - Title 6, Section 6-4.1-5-13

Appointment of temporary guardian

Sec. 13. A probate court shall appoint a temporary guardian to
represent an individual if, at any time during the proceedings to
determine the inheritance tax imposed as a result of a resident
decedent's death, the court finds that the individual:
(1) is under eighteen (18) years of age or incapacitated (as
defined in IC 29-3-1-7.5); and
(2) has an interest in the resident decedent's estate which is

adverse to an interest which another person has in the estate.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.33-1989,
SEC.5.

Last modified: May 28, 2006