Indiana Statutes

§ 29-2-12-4 — Method of apportionment

Indiana § 29-2-12-4
JurisdictionIndiana
Art. 2MISCELLANEOUS PROVISIONS
Ch. 12Apportionment of Federal Estate Taxes

This text of Indiana § 29-2-12-4 (Method of apportionment) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 29-2-12-4 (2026).

Text

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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Indiana § 29-2-12-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/29-2-12-4.