Property Interests That May Be Divested

  1. Law
  2. Indiana Code
  3. Taxation
  4. Death Taxes
  5. Special Procedures for Appraising and Taxing Certain Property Interests
  6. Property Interests That May Be Divested

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Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.16.


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