Transfer of Property; Liability for Tax

  1. Law
  2. Indiana Code
  3. Taxation
  4. Taxation of Financial Institutions
  5. Returns
  6. Transfer of Property; Liability for Tax

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Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code.

As added by P.L.347-1989(ss), SEC.1.


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