Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 4.1-10-1
Time limit for filing
Official textiac.iga.in.govlast amended
Sec. 1. A claim for refund of inheritance tax or Indiana estate tax is not valid unless it is filed with the department within the later of:
# (1)
three (3) years after the date the tax is paid; or
# (2)
one (1) year after the date the tax is finally determined.
(Department of State Revenue; 45 IAC 4.1-10-1; filed Apr 28, 1994, 9:30 a.m.: 17 IR 2038)
Amendment history
(Department of State Revenue; 45 IAC 4.1-10-1; filed Apr 28, 1994, 9:30 a.m.: 17 IR 2038)
Source: view the official text
Nearby sections (25 sections)
- 4.1-8-4 · Transfer of insurance proceeds (Repealed)
- 4.1-8-5 · Transfers to a personal representative (Repealed)
- 4.1-8-6 · Transfers from a personal representative or trustee (Repealed)
- 4.1-8-7 · Small estate affidavit (Repealed)
- 4.1-8-8 · Nonresident decedent's property (Repealed)
- 4.1-8-9 · Safe deposit boxes (Repealed)
- 4.1-9-1 · Due dates (Repealed)
- 4.1-9-2 · Discount for early payments (Repealed)
- 4.1-9-3 · Interest on late payments (Repealed)
- 4.1-9-4 · Payment of taxes (Repealed)
- 4.1-9-5 · Collection of taxes (Repealed)
- 4.1-9-6 · Compromise of tax or interest due (Repealed)
- 4.1-10-1 · Time limit for filing
- 4.1-10-2 · Interest on refunds (Repealed)
- 4.1-10-3 · Orders for refund (Repealed)
- 4.1-10-4 · Appeal of refund order
- 4.1-11-1 · Imposition of estate tax (Repealed)
- 4.1-11-2 · Due dates (Repealed)
- 4.1-11-3 · Payment of estate tax (Repealed)
- 4.1-11-4 · Credit against inheritance tax (Repealed)
- 4.1-11-5 · Appeal of estate tax determination (Repealed)
- 4.1-12-1 · Imposition of generation-skipping transfer tax (Repealed)
- 4.1-12-2 · Computation of tax (Repealed)
- 4.1-12-3 · Due date (Repealed)
- 4.1-12-4 · Payment of tax (Repealed)