Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.
Ind. Code § 6-4.1-5-0.5
Applicability
Applied in 1 court decision — leading case Indiana Department of State Revenue, Inheritance Tax Division v. Steven B. McCombs, of the Estate of Janic Hamblin (2015)
Most recently applied in Indiana Department of State Revenue, Inheritance Tax Division v. Steven B. McCombs, of the Estate of Janic Hamblin (August 2015)
As added by P.L.157-2012, SEC.8
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.