Sec. 4.6. A person who has possession of or control over money held in a checking account in which a resident decedent had a legal interest shall notify the department when money is transferred from the account to a person, other than the resident decedent's surviving spouse.
As added by P.L.26-1985, SEC.11. Amended by P.L.79-2017, SEC.37.
Structure Indiana Code
Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property
6-4.1-8-1. Attachment and Termination of Lien; Persons Liable for Inheritance Tax
6-4.1-8-2. Transfers Prohibited Until Tax Paid; Limited Transfers
6-4.1-8-3. Sale of Property to Pay Decedent's Debts
6-4.1-8-4. Personal Property; Consent to Transfer
6-4.1-8-4.6. Checking Account; Notice of Transfer of Funds to Person Other Than Surviving Spouse
6-4.1-8-7. Violations of Ic 6-4.1-8-4 or Ic 6-4.1-8-5; Penalties