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Indiana Administrative Code

4.1

Death Taxation

Department of State Revenue

1Definitions 2Imposition of the Inheritance Tax 3Exemptions and Deductions 4Returns 5Valuation of Property Interests 6Review of Inheritance Tax Determination 7Inheritance Tax Lien 8Limitations on the Transfer of a Decedent's Property 9Payment and Collection of Inheritance Taxes 10Refunds 11Indiana Estate Tax 12Indiana Generation-Skipping Transfer Tax 13Penalties