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Indiana Code — Title 6 (Taxation)

IC 6-4.1-12-0.5

Inheritance tax not imposed on a transfer of property resulting

Official textiga.in.govlast amended

from the death of an individual who dies after December 31,
2012
Sec. 0.5.

# (a)

For an individual who dies after December 31, 2012, there is no inheritance tax imposed on the decedent's transfer of property interests.

# (b)

Sections 1 through 12 of this chapter do not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.
As added by P.L.157-2012, SEC.15. Amended by P.L.205-2013, SEC.123.

Amendment history

As added by P.L.157-2012, SEC.15. Amended by P.L.205-2013, SEC.123.

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Nearby sections (25 sections)
  1. 6-4.1-9-9 · Repealed
  2. 6-4.1-9-10 · Repealed
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  5. 6-4.1-9-13 · Repealed
  6. 6-4.1-10-1 · Refund for illegally or erroneously collected tax; time…
  7. 6-4.1-10-1.5 · Repealed
  8. 6-4.1-10-2 · Time limits for filing for property interests under IC…
  9. 6-4.1-10-3 · Orders for refund; funds from which payable; credit
  10. 6-4.1-10-4 · Appeal of refund order; complaint; jurisdiction
  11. 6-4.1-10-5 · Probate court determination; appeal
  12. 6-4.1-10-6 · Annual appropriation to pay refund
  13. 6-4.1-12-0.5 · Inheritance tax not imposed on a transfer of property…
  14. 6-4.1-12-1 · Powers of the probate court
  15. 6-4.1-12-2 · Appraisal of transferred property interests
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  18. 6-4.1-12-5 · Compromise agreements concerning tax or interest on
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