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§ 6-4-1-5-17 — Indiana Law | CourtGPT
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  5. Article 4.1 - Death Taxes/
  6. Chapter 5 - Determination of Inheritance Tax6-4.1-5-0.5. Applicability/
  7. § 6-4-1-5-17
Indiana Legal Code

§ 6-4-1-5-17

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When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the transferor's will, including all transfers under a residuary clause of the will.As added by Acts 1976, P.L.18, SEC.1.