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Ind. Code § 6-4.1-12-2

Appraisal of transferred property interests

Indiana · Indiana Code Title 6 — Taxation · Status: effective

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Ind. Code § 6-4.1-12-2, Appraisal of transferred property interests, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1613619
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Sec. 2. 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.