IC 29-1-15-20 — Lien of state for inheritance or estate taxes
Chapter 15. Sales, Mortgages, Leases, Exchanges─Personal and Real Property
Section text
Sec. 20. The lien of the state for inheritance or estate taxes shall not extend to any interest acquired by a purchaser, mortgagee, or lessee through any transfer made by a personal representative under a power contained in a will, under IC 29-1-7.5-3, or under order of the court.
Formerly: Acts 1953, c.112, s.1520. As amended by Acts 1976, P.L.125, SEC.7.
Source: official publisher (2026 edition)