Enrolled House Bill (H)

Authored by

DIGEST

Repeal of obsolete inheritance tax provisions. Repeals statutes imposing the inheritance tax and providing exemptions from and deductions to the inheritance tax. (Under current law the inheritance tax does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.) Repeals or removes provisions relating to probate court administration of the inheritance tax. (Under current law the department of state revenue assumed administrative duties from the probate courts on April 1, 2016.) Repeals the Indiana estate tax. Makes technical corrections and conforming changes. Repeal of obsolete inheritance tax provisions. Repeals statutes imposing the inheritance tax and providing exemptions from and deductions to the inheritance tax. (Under current law the inheritance tax does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.) Repeals or removes provisions relating to probate court administration of the inheritance tax. (Under current law the department of state revenue assumed administrative duties from the probate courts on April 1, 2016.) Repeals the Indiana estate tax. Makes technical corrections and conforming changes.