Indiana Code 6-4.1-12-0.5. Inheritance tax not imposed on a transfer of property resulting from the death of an individual who dies after December 31, 2012
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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.
Terms Used In Indiana Code 6-4.1-12-0.5
- Decedent: A deceased person.
- Property: includes personal and real property. See Indiana Code 1-1-4-5