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Indiana Code — Title 6 (Taxation)

IC 6-4.1-10-3

Orders for refund; funds from which payable; credit

Official textiga.in.govlast amended

Sec. 3. (a) The department of state revenue shall review each claim for refund and shall enter an order either approving, partially approving, or disapproving the refund. If the department either approves or partially approves a claim for refund, the department shall send a copy of the order to:

# (1)

the treasurer of the county that collected the tax, if the refund applies to inheritance tax collected as a result of a resident decedent's death; and

# (2)

the treasurer of state.
The treasurer of state shall pay the refund from money which is under his control and which has not otherwise been appropriated. The treasurer of state shall receive a credit for the county portion of the amount so refunded, and the county treasurer of the county owing the credit shall account for the credit on the county's inheritance tax report for the quarter in which the refund is paid.

(b) Within five (5) days after entering an order with respect to a claim for refund filed under section 1 of this chapter, the department shall send a copy of the order to the person who filed the claim.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.26;
P.L.98-2000, SEC.5.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.26; P.L.98-2000, SEC.5.

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Nearby sections (25 sections)
  1. 6-4.1-9-5 · Collection and payment of taxes
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  5. 6-4.1-9-9 · Repealed
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  7. 6-4.1-9-11 · Action for failure to pay inheritance tax; payment of tax…
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  10. 6-4.1-10-1 · Refund for illegally or erroneously collected tax; time…
  11. 6-4.1-10-1.5 · Repealed
  12. 6-4.1-10-2 · Time limits for filing for property interests under IC…
  13. 6-4.1-10-3 · Orders for refund; funds from which payable; credit
  14. 6-4.1-10-4 · Appeal of refund order; complaint; jurisdiction
  15. 6-4.1-10-5 · Probate court determination; appeal
  16. 6-4.1-10-6 · Annual appropriation to pay refund
  17. 6-4.1-12-0.5 · Inheritance tax not imposed on a transfer of property…
  18. 6-4.1-12-1 · Powers of the probate court
  19. 6-4.1-12-2 · Appraisal of transferred property interests
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  21. 6-4.1-12-4 · Repealed
  22. 6-4.1-12-5 · Compromise agreements concerning tax or interest on
  23. 6-4.1-12-6 · Powers and duties of department of state revenue
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