CHAPTER 1. DEFINITIONS AND RULES OF CONSTRUCTION
IC 6-4.1
ARTICLE 4.1. DEATH TAXES
IC 6-4.1-1
Chapter 1. Definitions and Rules of Construction
IC 6-4.1-1-1
Application to article
Sec. 1. The definitions and rules of construction contained in thischapter apply throughout this article unless the context clearlyrequires otherwise.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-2
"Appropriate probate court" defined
Sec. 2. "Appropriate probate court" means the probate courtwhich has jurisdiction over the determination of the inheritance taximposed as a result of a resident decedent's death.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-3
Classes of transferees defined; adopted child as natural child
Sec. 3. (a) "Class A transferee" means a transferee who is a:
(1) lineal ancestor of the transferor;
(2) lineal descendant of the transferor;
(3) stepchild of the transferor, whether or not the stepchild isadopted by the transferor; or
(4) lineal descendant of a stepchild of the transferor, whether ornot the stepchild is adopted by the transferor.
(b) "Class B transferee" means a transferee who is a:
(1) brother or sister of the transferor;
(2) descendant of a brother or sister of the transferor; or
(3) spouse, widow, or widower of a child of the transferor.
(c) "Class C transferee" means a transferee, except a survivingspouse, who is neither a Class A nor a Class B transferee.
(d) For purposes of this section, a legally adopted child is to betreated as if the child were the natural child of the child's adoptingparent if the adoption occurred before the individual was totallyemancipated. However, an individual adopted after being totallyemancipated shall be treated as the natural child of the adoptingparent if the adoption was finalized before July 1, 2004.
(e) For purposes of this section, if a relationship of loco parentishas existed for at least ten (10) years and if the relationship beganbefore the child's fifteenth birthday, the child is to be considered thenatural child of the loco parentis parent.
(f) As used in this section, "stepchild" means a child of thetransferor's surviving, deceased, or former spouse who is not a childof the transferor.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979,P.L.75, SEC.1; P.L.68-2004, SEC.1; P.L.81-2004, SEC.18;
P.L.238-2005, SEC.1.
IC 6-4.1-1-4
"Federal death tax credit" defined
Sec. 4. "Federal death tax credit" means the maximum federalestate tax credit provided, with respect to estate, inheritance, legacy,or succession taxes, under Section 2011 or Section 2102 of theInternal Revenue Code.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),P.L.6, SEC.1; P.L.87-1983, SEC.1; P.L.2-1987, SEC.23.
IC 6-4.1-1-5
"Intangible personal property" defined
Sec. 5. "Intangible personal property" means incorporeal property,such as money, deposits, credits, shares of stock, bonds, notes, otherevidences of indebtedness, and other evidences of property interests.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-6
"Intestate succession" defined
Sec. 6. "Intestate succession" means a property interest transferwhich is effected by the statute of descent and distribution or byoperation of law, as the result of the death of an individual who failsto make a complete disposition of the property under a valid will.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-7
"Non-resident decedent" defined
Sec. 7. "Non-resident decedent" means an individual who was notdomiciled in Indiana at the time of his death.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-8
"Person" defined
Sec. 8. "Person" includes a sole proprietorship, partnership,association, corporation, limited liability company, fiduciary,individual, and the department of state revenue.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.8-1993,SEC.92.
IC 6-4.1-1-9
"Personal representative" defined
Sec. 9. "Personal representative" means a person who is appointedto administer a decedent's estate by a court which has jurisdictionover the estate.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-10
"Probate court" defined
Sec. 10. "Probate court" means a court of this state which has
jurisdiction over probate matters.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-11
"Resident decedent" defined
Sec. 11. "Resident decedent" means an individual who wasdomiciled in Indiana at the time of his death.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-12
Repealed
(Repealed by P.L.58-1990, SEC.6.)
IC 6-4.1-1-13
"Tangible personal property" defined
Sec. 13. "Tangible personal property" means corporeal personalproperty, such as goods, wares, and merchandise.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-14
"Taxable transfer" defined
Sec. 14. "Taxable transfer" means a property interest transferwhich is described in clauses (1) and (2) of IC 6-4.1-2-1 and whichis not exempt from the inheritance tax under sections 1 through 7 ofIC 6-4.1-3.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-1-15
Gender; singular as plural
Sec. 15. (a) Whenever a masculine gender pronoun is used in thisarticle, it refers to the masculine, feminine, or neuter, whichever isappropriate.
(b) The singular form of any noun as used in this article includesthe plural, and the plural includes the singular, where appropriate.
As added by Acts 1976, P.L.18, SEC.1.