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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  2. Indiana Code
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  5. General Administrative Provisions
  6. 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.


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