Indiana Code — Title 6 (Taxation)
IC 6-3-4-8.5
Liability of transferee of property
Official textiga.in.govlast amended
Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code.
As added by Acts 1977(ss), P.L.4, SEC.12.
Amendment history
As added by Acts 1977(ss), P.L.4, SEC.12.
Source: view the official text
Nearby sections (25 sections)
- 6-3-4-1.5 · Returns filed by professional preparers
- 6-3-4-2 · Returns; fiduciaries; husband and wife
- 6-3-4-3 · Filing date
- 6-3-4-4 · Repealed
- 6-3-4-4.1 · Estimated payments; declaration of estimated tax; electronic
- 6-3-4-4.2 · Estimated payments by corporate taxpayers; report and
- 6-3-4-5 · Payment of tax
- 6-3-4-6 · Furnishing federal return to department; notice of
- 6-3-4-7 · Repealed
- 6-3-4-8 · Income withholding; wages; reports; penalties
- 6-3-4-8.1 · Monthly return and remittance; periodic deposit and
- 6-3-4-8.2 · Income withholding; gambling winnings
- 6-3-4-8.5 · Liability of transferee of property
- 6-3-4-9 · Reports of payment to recipients
- 6-3-4-10 · Partnership returns
- 6-3-4-11 · Partnerships not subject to tax
- 6-3-4-12 · Nonresident partners; withholding rate; returns; credits for
- 6-3-4-13 · Corporations; withholding from dividends to nonresident
- 6-3-4-13.5 · Income withholding; first payment of prize money; racing
- 6-3-4-14 · Affiliated group of corporations; consolidated returns
- 6-3-4-15 · Trusts or estates; distribution of income to nonresident
- 6-3-4-15.1 · Prescribe procedures
- 6-3-4-15.7 · Annuity, pension, retirement, or other deferred…
- 6-3-4-16 · Procedures to implement crosschecks between certain forms
- 6-3-4-16.3 · Corporations; electronic return; exceptions