Indiana Statutes
§ 6-4.1-12-2 — Appraisal of transferred property interests
Indiana § 6-4.1-12-2
This text of Indiana § 6-4.1-12-2 (Appraisal of transferred property interests) 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 § 6-4.1-12-2 (2026).
Text
To determine the inheritance tax with respect
to an inheritance tax return filed after March 31, 2016, the department
of state revenue shall appraise a property interest transferred by a
resident decedent.
As added by Acts 1976, P.L.18, SEC.1. Amended by
P.L.190-2016, SEC.30; P.L.79-2017, SEC.50.
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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Repealed§ 6-1.1-1-14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 § 6-4.1-12-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-4.1-12-2.