Indiana Statutes
§ 6-4.1-12-0.5 — Inheritance tax not imposed on a transfer of property resulting from the death of an individual who dies after December 31, 2012
Indiana § 6-4.1-12-0.5
This text of Indiana § 6-4.1-12-0.5 (Inheritance tax not imposed on a transfer of property resulting from the death of an individual who dies after December 31, 2012) 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 § 6-4.1-12-0.5 (2026).
Text
5.
(a)For an individual who dies after
December 31, 2012, there is no inheritance tax imposed on the
decedent's transfer of property interests.
(b)Sections 1 through 12 of this chapter do not apply to a property
interest transferred by a decedent whose death occurs after December
31, 2012.
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Legislative History
As added by P.L.157-2012, SEC.15. Amended by P.L.205-2013,
SEC.123.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-4.1-12-0.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-4.1-12-0.5.