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Indiana Code

4.1

IC 6-4.1

Death Taxes

1Definitions and Rules of Construction 4Filing Requirements 5Determination of Inheritance Tax 6Special Procedures for Appraising and Taxing Certain Property Interests 7Review of Inheritance Tax Appraisals and Tax Determinations 8Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property 9General Inheritance Tax Collection Provisions 10Refund of Inheritance Tax Erroneously or Illegally Collected 12General Administrative Provisions