Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.30; P.L.79-2017, SEC.50.
IC 6-4.1-12-3 Repealed As added by Acts 1976, P.L.18, SEC.1. Repealed by Acts 1982, P.L.1, SEC.71.