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 this
chapter apply throughout this article unless the context clearly
requires 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 court
which has jurisdiction over the determination of the inheritance tax
imposed 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 is
adopted by the transferor; or
(4) lineal descendant of a stepchild of the transferor, whether or
not 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 surviving
spouse, who is neither a Class A nor a Class B transferee.
(d) For purposes of this section, a legally adopted child is to be
treated as if the child were the natural child of the child's adopting
parent if the adoption occurred before the individual was totally
emancipated. However, an individual adopted after being totally
emancipated shall be treated as the natural child of the adopting
parent if the adoption was finalized before July 1, 2004.
(e) For purposes of this section, if a relationship of loco parentis
has existed for at least ten (10) years and if the relationship began
before the child's fifteenth birthday, the child is to be considered the
natural child of the loco parentis parent.
(f) As used in this section, "stepchild" means a child of the
transferor's surviving, deceased, or former spouse who is not a child
of 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 federal
estate tax credit provided, with respect to estate, inheritance, legacy,
or succession taxes, under Section 2011 or Section 2102 of the
Internal 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, other
evidences 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 transfer
which is effected by the statute of descent and distribution or by
operation of law, as the result of the death of an individual who fails
to 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 not
domiciled 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 appointed
to administer a decedent's estate by a court which has jurisdiction
over 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 was
domiciled 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 personal
property, 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 transfer
which is described in clauses (1) and (2) of IC 6-4.1-2-1 and which
is not exempt from the inheritance tax under sections 1 through 7 of
IC 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 this
article, it refers to the masculine, feminine, or neuter, whichever is
appropriate.
(b) The singular form of any noun as used in this article includes
the plural, and the plural includes the singular, where appropriate. As added by Acts 1976, P.L.18, SEC.1.
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 this
chapter apply throughout this article unless the context clearly
requires 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 court
which has jurisdiction over the determination of the inheritance tax
imposed 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 is
adopted by the transferor; or
(4) lineal descendant of a stepchild of the transferor, whether or
not 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 surviving
spouse, who is neither a Class A nor a Class B transferee.
(d) For purposes of this section, a legally adopted child is to be
treated as if the child were the natural child of the child's adopting
parent if the adoption occurred before the individual was totally
emancipated. However, an individual adopted after being totally
emancipated shall be treated as the natural child of the adopting
parent if the adoption was finalized before July 1, 2004.
(e) For purposes of this section, if a relationship of loco parentis
has existed for at least ten (10) years and if the relationship began
before the child's fifteenth birthday, the child is to be considered the
natural child of the loco parentis parent.
(f) As used in this section, "stepchild" means a child of the
transferor's surviving, deceased, or former spouse who is not a child
of 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 federal
estate tax credit provided, with respect to estate, inheritance, legacy,
or succession taxes, under Section 2011 or Section 2102 of the
Internal 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, other
evidences 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 transfer
which is effected by the statute of descent and distribution or by
operation of law, as the result of the death of an individual who fails
to 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 not
domiciled 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 appointed
to administer a decedent's estate by a court which has jurisdiction
over 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 was
domiciled 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 personal
property, 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 transfer
which is described in clauses (1) and (2) of IC 6-4.1-2-1 and which
is not exempt from the inheritance tax under sections 1 through 7 of
IC 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 this
article, it refers to the masculine, feminine, or neuter, whichever is
appropriate.
(b) The singular form of any noun as used in this article includes
the plural, and the plural includes the singular, where appropriate. As added by Acts 1976, P.L.18, SEC.1.
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 this
chapter apply throughout this article unless the context clearly
requires 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 court
which has jurisdiction over the determination of the inheritance tax
imposed 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 is
adopted by the transferor; or
(4) lineal descendant of a stepchild of the transferor, whether or
not 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 surviving
spouse, who is neither a Class A nor a Class B transferee.
(d) For purposes of this section, a legally adopted child is to be
treated as if the child were the natural child of the child's adopting
parent if the adoption occurred before the individual was totally
emancipated. However, an individual adopted after being totally
emancipated shall be treated as the natural child of the adopting
parent if the adoption was finalized before July 1, 2004.
(e) For purposes of this section, if a relationship of loco parentis
has existed for at least ten (10) years and if the relationship began
before the child's fifteenth birthday, the child is to be considered the
natural child of the loco parentis parent.
(f) As used in this section, "stepchild" means a child of the
transferor's surviving, deceased, or former spouse who is not a child
of 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 federal
estate tax credit provided, with respect to estate, inheritance, legacy,
or succession taxes, under Section 2011 or Section 2102 of the
Internal 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, other
evidences 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 transfer
which is effected by the statute of descent and distribution or by
operation of law, as the result of the death of an individual who fails
to 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 not
domiciled 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 appointed
to administer a decedent's estate by a court which has jurisdiction
over 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 was
domiciled 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 personal
property, 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 transfer
which is described in clauses (1) and (2) of IC 6-4.1-2-1 and which
is not exempt from the inheritance tax under sections 1 through 7 of
IC 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 this
article, it refers to the masculine, feminine, or neuter, whichever is
appropriate.
(b) The singular form of any noun as used in this article includes
the plural, and the plural includes the singular, where appropriate. As added by Acts 1976, P.L.18, SEC.1.
