"Taxable transfer"

Ind. Code § 6-4.1-1-14, under Chapter 1. Definitions and Rules of Construction.

Ind. Code § 6-4.1-1-14

Sec. 14. "Taxable transfer" means a property interest transfer which is described in

IC 6-4.1-2-1(a)(1) and IC 6-4.1-2-1(a)(2) (before the section's repeal) and which is not exempt from the inheritance tax under IC 6-4.1-3-1 through IC 6-4.1-3-7 (before the chapter's repeal). As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.12.