§ 29-3-3-3 — Custody of minor by parents; consents, waivers, and powers of attorney provided by statute or Internal Revenue Code; consent to medical treatment

Except as otherwise determined in a dissolution
of marriage proceeding, a custody proceeding, or in some other
proceeding authorized by law, including a proceeding under section 6
of this chapter or another proceeding under this article, and unless a
minor is married, the parents of the minor jointly (or the survivor if one
(1) parent is deceased), if not an incapacitated person, have, without
the appointment of a guardian, giving of bond, or order or confirmation
of court, the right to custody of the person of the minor and the power
to execute the following on behalf of the minor:
(1) Consent to the application of subsection (c) of Section 2032A
of the Internal Revenue Code, which imposes personal liability
for payment of the tax under that Section.
(2) Consent to the application of Section 6324A of the Internal
Revenue Code, which attaches a lien to property to secure
payment of taxes deferred under Section 6166 of the Internal
Revenue Code.
(3) Any other consents, waivers, or powers of attorney provided
for under the Internal Revenue Code.
(4) Waivers of notice permissible with reference to proceedings
under IC 29-1.
(5) Consents, waivers of notice, or powers of attorney under any
statute, including the Indiana adjusted gross income tax law (IC 6-3).
(6) Consent to unsupervised administration as provided in IC 29-1-7.5.
(7) Federal and state income tax returns.
(8) Consent to medical or other professional care, treatment, or
advice for the minor's health and welfare.
(9) Consent to the appointment of a special administrator for the
purposes of a wrongful death claim.

Legislative History

As added by P.L.169-1988, SEC.1. Amended by P.L.33-1989, SEC.64; P.L.155-1990, SEC.1; P.L.192-2002(ss), SEC.171; P.L.79-2017, SEC.74; P.L.162-2022, SEC.17.