Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code.
As added by Acts 1977(ss), P.L.4, SEC.12.
Structure Indiana Code
Chapter 4. Returns and Remittances
6-3-4-1. Who Must Make Returns
6-3-4-1.5. Returns Filed by Professional Preparers
6-3-4-2. Returns; Fiduciaries; Husband and Wife
6-3-4-4.1. Estimated Payments; Declaration of Estimated Tax; Electronic Funds Transfer
6-3-4-6. Furnishing Federal Return to Department; Notice of Modification; Amended Returns
6-3-4-8. Income Withholding; Wages; Reports; Penalties
6-3-4-8.2. Income Withholding; Gambling Winnings
6-3-4-8.5. Liability of Transferee of Property
6-3-4-9. Reports of Payment to Recipients
6-3-4-11. Partnerships Not Subject to Tax
6-3-4-12. Nonresident Partners; Withholding Rate; Returns; Credits for Tax Withheld
6-3-4-13. Corporations; Withholding From Dividends to Nonresident Shareholders
6-3-4-14. Affiliated Group of Corporations; Consolidated Returns
6-3-4-15.1. Prescribe Procedures
6-3-4-16. Procedures to Implement Crosschecks Between Certain Forms
6-3-4-16.3. Corporations; Electronic Return; Exceptions
6-3-4-16.5. Electronic Filing; Withholding