Sec. 2. Unless a decedent shall otherwise direct by will, the federal estate tax imposed upon decedent's estate, shall be apportioned among all of the persons, heirs and beneficiaries of decedent's estate who receive any property which is includable in the total gross estate of said decedent for the purpose of determining the amount of federal estate tax to be paid by said estate, Provided, That no part of the federal estate tax shall be apportioned against property which, in the absence of any apportionment whatsoever, whould qualify for any charitable, marital or other deduction or exemption, nor against recipients of such property on account thereof.
Ind. Code § 29-2-12-2
Heirs and beneficiaries; charitable or marital deduction or exemption
Applied in 4 court decisions — leading case Matter of Estate of Meyer (1998)
Most recently applied in Matter of Estate of Meyer (November 1998)
Formerly: Acts 1969, c.175, s.2.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.