Sec. 20. The lien of the state for inheritance or estate taxes shall not extend to any interest acquired by a purchaser, mortgagee, or lessee through any transfer made by a personal representative under a power contained in a will, under IC 29-1-7.5-3, or under order of the court.
Ind. Code § 29-1-15-20
Lien of state for inheritance or estate taxes
Known as the Probate Code
The act spans §§ 29-1-10-0.1 to 29-1-9-3 (324 sections).
Formerly: Acts 1953, c.112, s.1520
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.