Sec. 4.6. A person who has possession of or control over money held in a checking account in which a resident decedent had a legal interest shall notify the department when money is transferred from the account to a person, other than the resident decedent's surviving spouse. As added by P.L.26-1985, SEC.11. Amended by P.L.79-2017, SEC.37.
Checking account; notice of transfer of funds to person other than surviving spouse
Ind. Code § 6-4.1-8-4.6, under Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property.
Ind. Code § 6-4.1-8-4.6