Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code. As added by P.L.347-1989(ss), SEC.1.
Transfer of property; liability for tax
Ind. Code § 6-5.5-6-8, under Chapter 6. Returns.
Ind. Code § 6-5.5-6-8