Indiana Code — Title 6 (Taxation)
IC 6-4.1-4-8
Federal estate tax return; filing with state
Sec. 8. If a federal estate tax return is filed for a decedent's estate and if a tax is imposed under this article as a result of the decedent's death, the personal representative of the decedent's estate or the trustee or transferee of property transferred by the decedent shall:
# (1)
concurrently with the filing of the federal estate tax return file a signed copy of that return with the department of state revenue; and
# (2)
file a copy of the final determination of federal estate tax, whether issued by the internal revenue service or a federal court, with the department of state revenue within thirty (30) days after it is received.
As added by Acts 1976, P.L.18, SEC.1.
Amendment history
As added by Acts 1976, P.L.18, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-4.1-1-14 · "Taxable transfer"
- 6-4.1-1-15 · Gender; singular as plural
- 6-4.1-4-0.1 · Repealed
- 6-4.1-4-0.2 · Applicability
- 6-4.1-4-0.5 · Inheritance tax return not required; affidavits; liens
- 6-4.1-4-1 · Inheritance tax return; contents
- 6-4.1-4-2 · Extension of filing time; subsequent extensions
- 6-4.1-4-3 · Failure to file; court ordered appearance upon request of
- 6-4.1-4-4 · Court order; appearance upon request of interested parties
- 6-4.1-4-5 · Removal of personal representative; grounds
- 6-4.1-4-6 · Penalties for failure to file return; waiver
- 6-4.1-4-7 · Nonresident decedent; inheritance tax return
- 6-4.1-4-8 · Federal estate tax return; filing with state
- 6-4.1-4-9 · Filing fee prohibited
- 6-4.1-5-0.5 · Applicability
- 6-4.1-5-1 · Tax rates; transfers to Classes A, B, and C transferees
- 6-4.1-5-1.1 · Repealed
- 6-4.1-5-1.5 · Fair market value; appraisal date
- 6-4.1-5-2 · Repealed
- 6-4.1-5-3 · Repealed
- 6-4.1-5-4 · Repealed
- 6-4.1-5-5 · Repealed
- 6-4.1-5-6 · Repealed
- 6-4.1-5-7 · Petition for order of no inheritance tax due
- 6-4.1-5-8 · Hearing upon petition for order of no inheritance tax due;