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Indiana Code — Title 6 (Taxation)

IC 6-4.1-5-10

Orders of inheritance tax and witness fees due; form

Official textiga.in.govlast amended

Sec. 10.

# (a)

The department of state revenue shall determine the fair market value of the property interests transferred by the resident decedent and the amount of inheritance tax due as a result of the decedent's death. The department of state revenue shall then enter an order stating the amount of inheritance tax due and the fees due witnesses payable in the same amount paid to a witness subpoenaed to appear before a court of record. If the department of state revenue finds that no inheritance tax is due, the department shall include a statement to that effect in the order. The department of state revenue shall prepare the order required by this subsection on a form prescribed by the department. The department shall include in the order a description of all Indiana real property owned by the resident decedent at the time of the decedent's death. The department shall spread the order of record in the office of the clerk of the appropriate circuit court. The clerk shall maintain the orders in a looseleaf ledger.

# (b)

An order issued by the department of state revenue under this section is confidential.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.16;
P.L.176-2003, SEC.1; P.L.190-2016, SEC.13; P.L.79-2017, SEC.28.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.16; P.L.176-2003, SEC.1; P.L.190-2016, SEC.13; P.L.79-2017, SEC.28.

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Nearby sections (25 sections)
  1. 6-4.1-5-0.5 · Applicability
  2. 6-4.1-5-1 · Tax rates; transfers to Classes A, B, and C transferees
  3. 6-4.1-5-1.1 · Repealed
  4. 6-4.1-5-1.5 · Fair market value; appraisal date
  5. 6-4.1-5-2 · Repealed
  6. 6-4.1-5-3 · Repealed
  7. 6-4.1-5-4 · Repealed
  8. 6-4.1-5-5 · Repealed
  9. 6-4.1-5-6 · Repealed
  10. 6-4.1-5-7 · Petition for order of no inheritance tax due
  11. 6-4.1-5-8 · Hearing upon petition for order of no inheritance tax due;
  12. 6-4.1-5-9 · Repealed
  13. 6-4.1-5-10 · Orders of inheritance tax and witness fees due; form
  14. 6-4.1-5-11 · Determination of inheritance tax due; mailing of copies to
  15. 6-4.1-5-12 · Repealed
  16. 6-4.1-5-13 · Appointment of temporary guardian
  17. 6-4.1-5-14 · Appraisal and determination of tax due on nonresident
  18. 6-4.1-5-15 · Orders with respect to nonresident decedent's estate;…
  19. 6-4.1-5-16 · Notice of taxes due upon nonresident decedent's estate
  20. 6-4.1-5-17 · Transfers by will; property not specifically bequeathed or
  21. 6-4.1-6-0.5 · Applicability
  22. 6-4.1-6-1 · Mortality standards and actuarial tables; valuation of…
  23. 6-4.1-6-2 · Property interests that may be divested
  24. 6-4.1-6-3 · Agreements with department for computing taxes
  25. 6-4.1-6-4 · Determinations of the manner in which property probably will
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