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.
Indiana Legal Code