Sec. 0.5. (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.
As added by P.L.157-2012, SEC.15. Amended by P.L.205-2013, SEC.123.
Structure Indiana Code
Chapter 12. General Administrative Provisions
6-4.1-12-1. Powers of the Probate Court
6-4.1-12-2. Appraisal of Transferred Property Interests
6-4.1-12-5. Compromise Agreements Concerning Tax or Interest on Delinquency
6-4.1-12-6. Powers and Duties of Department of State Revenue
6-4.1-12-7. Investigative Powers of Department of State Revenue; Witness Fees
6-4.1-12-8. Inheritance Tax Administrator; Appointment; Salary
6-4.1-12-9. Powers and Duties of Inheritance Tax Administrator
6-4.1-12-10. Special Auditor, Appraiser, or Counsel; Compensation
6-4.1-12-11. Information and Investigations Concerning Non-Resident's Estates
6-4.1-12-12. Disclosure of Inheritance Tax Information; Offense