Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 4.1 - DEATH TAXATION
- Rule 1 - Definitions
- Rule 2 - Imposition of the Inheritance Tax
- Rule 3 - Exemptions and Deductions
- Rule 4 - Returns
- Rule 5 - Valuation of Property Interests
- Rule 6 - Review of Inheritance Tax Determination
- Rule 7 - Inheritance Tax Lien
- Rule 8 - Limitations on the Transfer of a Decedent's Property
- Rule 9 - Payment and Collection of Inheritance Taxes
- Rule 10 - Refunds
- Rule 11 - Indiana Estate Tax
- Rule 12 - Indiana Generation-Skipping Transfer Tax
- Rule 13 - Penalties
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