Indiana § 29-2-12-4 - Method of apportionment
Full text of Indiana Indiana Code § 29-2-12-4 — Method of apportionment, with citation guidance and answers to common questions.
§ 29-2-12-4. Method of apportionment
Sec. 4. The portion of the federal estate tax to be paid by each person, heir, or beneficiary of a decedent's estate shall be determined by dividing the value of the property received by the person, heir, or beneficiary, which is included in the net taxable estate, by the amount of the net taxable estate, and multiplying the result by the amount of the total federal estate tax paid.
Formerly: Acts 1969, c.175, s.4. As amended by P.L.36-2011, SEC.6.
Frequently Asked Questions About Indiana § 29-2-12-4
What does Indiana Code § 29-2-12-4 cover?
Section 29-2-12-4 ("Method of apportionment") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 29-2-12-4?
A common citation format is "Indiana Code § 29-2-12-4" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 29-2-12-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.