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What is the Indiana Inheritance Tax?

 

A: The State of Indiana imposes an inheritance tax on transfers of property, in which a decedent had any ownership interest, which transfers take effect at the time of the decedent’s death, as a result of the decedent’s death or in contemplation of the decedent’s death (transfers made within a year of death). The tax rate and the amount of any exemption from the tax depend on who is receiving the transfer of property and their relationship to the decedent.


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