Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.16.
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