Sec. 0.5. (a) For an individual who dies after December 31, 2012, there is no inheritance tax imposed on the decedent's transfer of property interests. (b) Sections 1 through 12 of this chapter do not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012. As added by P.L.157-2012, SEC.15. Amended by P.L.205-2013, SEC.123.
Inheritance tax not imposed on a transfer of property resulting from the death of an individual who dies after December 31, 2012
Ind. Code § 6-4.1-12-0.5, under General Administrative Provisions.
Ind. Code § 6-4.1-12-0.5