6-3-4-8.5. Liability of transferee of property

IN Code § 6-3-4-8.5 (2019) (N/A)
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Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code.

As added by Acts 1977(ss), P.L.4, SEC.12.