IC 6-4.1-8
    Chapter 8. Inheritance Tax Lien and Limitations on the Transferof Decedent's Property

IC 6-4.1-8-1
Attachment and termination of lien; persons liable for inheritancetax
    Sec. 1. The inheritance tax imposed as a result of a decedent'sdeath is a lien on the property transferred by the decedent. Except asotherwise provided in IC 6-4.1-6-6(b), the inheritance tax accruesand the lien attaches at the time of the decedent's death. The lienterminates when the inheritance tax is paid, when IC 6-4.1-4-0.5provides for the termination of the lien, or ten (10) years after thedate of the decedent's death, whichever occurs first. In addition to thelien, the transferee of the property and any personal representative ortrustee who has possession of or control over the property arepersonally liable for the inheritance tax.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001,SEC.5; P.L.182-2009(ss), SEC.231.

IC 6-4.1-8-2
Transfers prohibited until tax paid; limited transfers
    Sec. 2. (a) The personal representative of a decedent's estate or thetrustee of property transferred by the decedent may not transfer ordeliver property to a transferee unless the inheritance tax imposedwith respect to the transfer has been paid.
    (b) If money is transferred by the decedent to a transferee for alimited period of time, the personal representative or trustee shallretain the total inheritance tax imposed on all the interests in themoney.
    (c) If property other than money is transferred by the decedent toa transferee for a limited period of time, the transferees of theinterests in the property shall pay to the personal representative ortrustee the inheritance tax imposed on the interests. The personalrepresentative or trustee shall apply to the appropriate probate courtfor a determination of the amount which each transferee is requiredto pay under this subsection.
As added by Acts 1976, P.L.18, SEC.1.

IC 6-4.1-8-3
Sale of property to pay decedent's debts
    Sec. 3. In order to pay the inheritance tax imposed as a result ofa decedent's death, the personal representative of the decedent'sestate or the trustee of property transferred by the decedent may sellproperty transferred by the decedent. The personal representative ortrustee may sell the property in the same manner that he is authorizedto sell property to pay the decedent's debts.
As added by Acts 1976, P.L.18, SEC.1.

IC 6-4.1-8-4 Personal property; consent to transfer
    Sec. 4. (a) A person who has possession of or control overpersonal property held jointly by a resident decedent and anotherperson may not transfer the property to the surviving joint tenant,unless:
        (1) the surviving joint tenant is the decedent's surviving spouse;or
        (2) the property is money held in a joint checking account;
without the written consent of the department of state revenue or thecounty assessor of the county in which the resident decedent wasdomiciled at the time of the decedent's death.
    (b) Except as provided in subsection (c), a person who haspossession of or control over personal property held in a trust that issubject to the Indiana inheritance or estate tax at the time of aresident decedent's death may not transfer the property to abeneficiary or any other person, unless the beneficiary or otherperson is the decedent's surviving spouse, without the written consentof the department of state revenue or the county assessor of thecounty in which the resident decedent was domiciled at the time ofthe decedent's death.
    (c) A person who has possession of or control over personalproperty held in trust may transfer the property without the writtenconsent of the department of state revenue or the county assessor ofthe county in which the resident decedent was domiciled at the timeof the decedent's death under the following conditions:
        (1) The transferee is domiciled in Indiana.
        (2) The transferee completes a sworn affidavit on a formprescribed by the department of state revenue that states:
            (A) the transfer of the personal property is not subject toIndiana inheritance or estate tax; and
            (B) the reasons the transfer is not subject to tax.
        (3) A copy of the affidavit required under subdivision (2) isimmediately filed with the department of state revenue.
    (d) A person who has possession of or control over a residentdecedent's personal property (except proceeds payable under a lifeinsurance policy) may not transfer the property to any other person,unless:
        (1) the other person is the decedent's surviving spouse; or
        (2) the property is money held in a checking account;
without the written consent of the department of state revenue or thecounty assessor of the county in which the resident decedent wasdomiciled at the time of the decedent's death.
    (e) The department of state revenue or the appropriate countyassessor may consent to a transfer if the department or the countyassessor believes that the transfer will not jeopardize the collectionof inheritance tax.
    (f) The department of state revenue shall send a copy of anyconsent to transfer that it issues under this section to the countyassessor of the county in which the resident decedent was domiciledat the time of the decedent's death.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),P.L.6, SEC.8; Acts 1980, P.L.57, SEC.20; Acts 1981, P.L.91, SEC.1;P.L.59-1996, SEC.1.

IC 6-4.1-8-4.5
Repealed
    (Repealed by Acts 1982, P.L.57, SEC.1.)

IC 6-4.1-8-4.6
Checking account; notice of transfer of funds to person other thansurviving spouse
    Sec. 4.6. A person who has possession of or control over moneyheld in a checking account in which a resident decedent had a legalinterest shall notify the department or the county assessor of thecounty in which the resident decedent was domiciled at the time ofdeath, when money is transferred from the account to a person, otherthan the resident decedent's surviving spouse.
As added by P.L.26-1985, SEC.11.

IC 6-4.1-8-5
Life insurance proceeds; damages payable in a cause of actionmaintained by a personal representative
    Sec. 5. (a) Within ten (10) days after life insurance proceeds arepaid to a resident decedent's estate, the life insurance company shallgive notice of the payment to the department of state revenue.
    (b) Not later than ten (10) days after damages payable under acause of action maintained by a personal representative underIC 34-9-3-4 are paid to a resident decedent's estate, the personmaking the payment shall give notice of the payment to thedepartment of state revenue.
    (c) The department of state revenue shall send a copy of anynotice which it receives under subsection (a) or (b) to the countyassessor of the county in which the resident decedent was domiciledat the time of the resident decedent's death.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),P.L.6, SEC.9; P.L.157-1992, SEC.1; P.L.6-1999, SEC.1;P.L.143-2009, SEC.2.

IC 6-4.1-8-6
Repealed
    (Repealed by P.L.6-1999, SEC.2.)

IC 6-4.1-8-7
Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties
    Sec. 7. If a person violates a provision of section 4 or 5 of thischapter, he is liable for the taxes imposed under this article as aresult of the resident decedent's death and is subject to an additionalpenalty not to exceed one thousand dollars ($1,000). The departmentof state revenue shall initiate an action in the name of this state tocollect the taxes and the penalty which the person is liable for under

this section.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,P.L.57, SEC.22; P.L.87-1983, SEC.6.

IC 6-4.1-8-8
Repealed
    (Repealed by P.L.6-1999, SEC.2.)