Indiana Code
Article 4.1. Death Taxes
Chapter 1. Definitions and Rules of Construction

6-4.1-1-0.5. Applicability of Chapter - Sec. 0.5. This chapter does not apply to a property...

6-4.1-1-0.7. Rule Concerning Property Interests Transferred by a Decedent Dying Before January 1, 2013 - Sec. 0.7. The repeal of: (1) IC 6-4.1-2; (2) IC...

6-4.1-1-1. Application to Article - Sec. 1. The definitions and rules of construction contained in...

6-4.1-1-2. "Appropriate Probate Court" - Sec. 2. "Appropriate probate court" means the probate court which...

6-4.1-1-3. Classes of Transferees; Adopted Child as Natural Child - Sec. 3. (a) "Class A transferee" means a transferee who...

6-4.1-1-3.5. "Entity" - Sec. 3.5. "Entity" refers to a partnership, limited partnership, limited...

6-4.1-1-4. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by Acts...

6-4.1-1-5. "Intangible Personal Property" - Sec. 5. "Intangible personal property" means incorporeal property, such as...

6-4.1-1-6. "Intestate Succession" - Sec. 6. "Intestate succession" means a property interest transfer which...

6-4.1-1-7. "Non-Resident Decedent" - Sec. 7. "Non-resident decedent" means an individual who was not...

6-4.1-1-8. "Person" - Sec. 8. "Person" includes a sole proprietorship, partnership, association, corporation,...

6-4.1-1-9. "Personal Representative" - Sec. 9. "Personal representative" means a person who is appointed...

6-4.1-1-10. "Probate Court" - Sec. 10. "Probate court" means a court of this state...

6-4.1-1-11. "Resident Decedent" - Sec. 11. "Resident decedent" means an individual who was domiciled...

6-4.1-1-12. Repealed - As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.58-1990,...

6-4.1-1-13. "Tangible Personal Property" - Sec. 13. "Tangible personal property" means corporeal personal property, such...

6-4.1-1-14. "Taxable Transfer" - Sec. 14. "Taxable transfer" means a property interest transfer which...

6-4.1-1-15. Gender; Singular as Plural - Sec. 15. (a) Whenever a masculine gender pronoun is used...