Indiana Statutes
§ 29-2-12-4 — Method of apportionment
The portion of the federal estate tax to be paid
by each person, heir, or beneficiary of a decedent's estate shall be
determined by dividing the value of the property received by the
person, heir, or beneficiary, which is included in the net taxable estate,
by the amount of the net taxable estate, and multiplying the result by
the amount of the total federal estate tax paid.
Formerly: Acts 1969, c.175, s.4. As amended by P.L.36-2011,
SEC.6.
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Nearby Sections
15
§ 29-1-1-0.1
Application of certain amendments to chapter§ 29-1-1-1
Short title§ 29-1-1-10
Notice of filings; objections or answers§ 29-1-1-11
Notice to interested persons§ 29-1-1-12
Service of notice§ 29-1-1-14
Service upon attorney§ 29-1-1-15
Form of notice§ 29-1-1-16
Proof of service; filing§ 29-1-1-17
Proof of service as evidence§ 29-1-1-18
Notices; proof of compliance§ 29-1-1-19
Notice of hearing; waiver§ 29-1-1-2
Procedure; prior proceedings or rights