Indiana § 29-2-12-6 Deduction of amounts; action for recovery

Indiana Statutes

§ 29-2-12-6 — Deduction of amounts; action for recovery

Indiana § 29-2-12-6

Art. 2MISCELLANEOUS PROVISIONS

Ch. 12Apportionment of Federal Estate Taxes

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Bluebook

Ind. Code § 29-2-12-6 (2026).

Text

The personal representative of decedent's estate
shall, prior to final distribution of the estate, deduct the amount of
federal estate tax apportioned to each heir or beneficiary, if such
personal representative is in possession of sufficient property
distributable to such heir or beneficiary to pay such apportioned share
of said federal estate tax. In the event that such personal representative
does not have property of at least the value of such apportioned share
of said federal estate tax, said personal representative may recover such
apportioned share by an action in court.
Formerly: Acts 1969, c.175, s.6.

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The personal representative of decedent's estate
shall, prior to final distribution of the estate, deduct the amount of
federal estate tax apportioned to each heir or beneficiary, if such
personal representative is in possession of sufficient property
distributable to such heir or beneficiary to pay such apportioned share
of said federal estate tax. In the event that such personal representative
does not have property of at least the value of such apportioned share
of said federal estate tax, said personal representative may recover such
apportioned share by an action in court.
Formerly: Acts 1969, c.175, s.6.