Sec. 3. The personal representative of decedent's estate or the person paying the federal estate tax imposed upon said estate by said United States revenue code shall be entitled to recover such tax so paid proportionately from each such person, heir, or beneficiary as is provided in this chapter.
Formerly: Acts 1969, c.175, s.3. As amended by P.L.136-2018, SEC.219.
Structure Indiana Code
Article 2. Miscellaneous Provisions
Chapter 12. Apportionment of Federal Estate Taxes
29-2-12-0.1. Application of Certain Amendments to Chapter
29-2-12-2. Heirs and Beneficiaries; Charitable or Marital Deduction or Exemption
29-2-12-4. Method of Apportionment