Sec. 14. "Taxable transfer" means a property interest transfer which is described in IC 6-4.1-2-1 (a)(1) and IC 6-4.1-2-1 (a)(2) (before the section's repeal) and which is not exempt from the inheritance tax under IC 6-4.1-3-1 through IC 6-4.1-3-7 (before the chapter's repeal).
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