Indiana Code — Title 6 (Taxation)
IC 6-4.1-5-14
Appraisal and determination of tax due on nonresident
Official textiga.in.govlast amended
decedent's estate; determination without court intervention
Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the inheritance tax due without the intervention of a court.
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)
- 6-4.1-5-2 · Repealed
- 6-4.1-5-3 · Repealed
- 6-4.1-5-4 · Repealed
- 6-4.1-5-5 · Repealed
- 6-4.1-5-6 · Repealed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;
- 6-4.1-5-9 · Repealed
- 6-4.1-5-10 · Orders of inheritance tax and witness fees due; form
- 6-4.1-5-11 · Determination of inheritance tax due; mailing of copies to
- 6-4.1-5-12 · Repealed
- 6-4.1-5-13 · Appointment of temporary guardian
- 6-4.1-5-14 · Appraisal and determination of tax due on nonresident
- 6-4.1-5-15 · Orders with respect to nonresident decedent's estate;…
- 6-4.1-5-16 · Notice of taxes due upon nonresident decedent's estate
- 6-4.1-5-17 · Transfers by will; property not specifically bequeathed or
- 6-4.1-6-0.5 · Applicability
- 6-4.1-6-1 · Mortality standards and actuarial tables; valuation of…
- 6-4.1-6-2 · Property interests that may be divested
- 6-4.1-6-3 · Agreements with department for computing taxes
- 6-4.1-6-4 · Determinations of the manner in which property probably will
- 6-4.1-6-5 · Appraisal of limited, contingent, dependent, or determinable
- 6-4.1-6-6 · Contingent or defeasible future interests; appraisal
- 6-4.1-7-0.1 · Repealed
- 6-4.1-7-0.5 · Applicability