Indiana Code Title 6. Taxation § 6-4.1-8-1

Sec. 1. The inheritance tax imposed as a result of a decedent's death is a lien on the property transferred by the decedent.  Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax accrues and the lien attaches at the time of the decedent's death.  The lien terminates when the inheritance tax is paid, when IC 6-4.1-4-0.5 provides for the termination of the lien, or ten (10) years after the date of the decedent's death, whichever occurs first.  In addition to the lien, the transferee of the property and any personal representative or trustee who has possession of or control over the property are personally liable for the inheritance tax.