Indiana Code — Title 6 (Taxation)
IC 6-4.1-10-4
Appeal of refund order; complaint; jurisdiction
Sec. 4. (a) A person who files a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) may appeal any refund order which the department of state revenue enters with respect to the person's claim. To initiate the appeal, the person must, within ninety (90) days after the department enters the order, file a complaint in which the department is named as the defendant.
(b) The court which has jurisdiction over an appeal initiated under this section is:
# (1)
the probate court of the county in which administration of the estate is pending, if the appeal involves either a resident or a nonresident decedent's estate and administration of the estate is pending;
# (2)
the probate court of the county in which the decedent was domiciled at the time of the decedent's death, if the appeal involves a resident decedent's estate and no administration of the estate is pending in Indiana; or
# (3)
the probate court of any county in which any of the decedent's property was located at the time of the decedent's death, if the appeal involves a nonresident decedent's estate and no administration of the estate is pending in Indiana.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.27;
P.L.205-2013, SEC.113.
Amendment history
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.27; P.L.205-2013, SEC.113.
Source: view the official text
Nearby sections (25 sections)
- 6-4.1-9-6 · State and county tax allocation amounts; deposit of…
- 6-4.1-9-7 · Repealed
- 6-4.1-9-8 · Repealed
- 6-4.1-9-9 · Repealed
- 6-4.1-9-10 · Repealed
- 6-4.1-9-11 · Action for failure to pay inheritance tax; payment of tax…
- 6-4.1-9-12 · Appointment of resident or special administrator for
- 6-4.1-9-13 · Repealed
- 6-4.1-10-1 · Refund for illegally or erroneously collected tax; time…
- 6-4.1-10-1.5 · Repealed
- 6-4.1-10-2 · Time limits for filing for property interests under IC…
- 6-4.1-10-3 · Orders for refund; funds from which payable; credit
- 6-4.1-10-4 · Appeal of refund order; complaint; jurisdiction
- 6-4.1-10-5 · Probate court determination; appeal
- 6-4.1-10-6 · Annual appropriation to pay refund
- 6-4.1-12-0.5 · Inheritance tax not imposed on a transfer of property…
- 6-4.1-12-1 · Powers of the probate court
- 6-4.1-12-2 · Appraisal of transferred property interests
- 6-4.1-12-3 · Repealed
- 6-4.1-12-4 · Repealed
- 6-4.1-12-5 · Compromise agreements concerning tax or interest on
- 6-4.1-12-6 · Powers and duties of department of state revenue
- 6-4.1-12-6.5 · Determination of department of state revenue resulting…
- 6-4.1-12-7 · Investigative powers of department of state revenue;…
- 6-4.1-12-8 · Inheritance tax administrator; appointment; salary