Sec. 0.5. This chapter does 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.10. Amended by P.L.205-2013, SEC.106.
Structure Indiana Code
Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests
6-4.1-6-1. Mortality Standards and Actuarial Tables; Valuation of Future Interests
6-4.1-6-2. Property Interests That May Be Divested
6-4.1-6-3. Agreements With Department for Computing Taxes
6-4.1-6-4. Determinations of the Manner in Which Property Probably Will Be Distributed
6-4.1-6-5. Appraisal of Limited, Contingent, Dependent, or Determinable Interests
6-4.1-6-6. Contingent or Defeasible Future Interests; Appraisal