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Indiana Code — Title 6 (Taxation)

IC 6-4.1-6-4

Determinations of the manner in which property probably will

Official textiga.in.govlast amended

be distributed

Sec. 4. For purposes of determining the inheritance tax imposed on a decedent's transfer of specific property, the department of state revenue shall, so far as possible, determine the manner in which the property will probably be distributed if:

# (1)

a contingency makes it impossible to determine each transferee's exact interest in the property; and

# (2)

the department of state revenue and the taxpayer fail, within a reasonable time, to enter into an agreement under section 3 of this chapter.
A person may petition the department of state revenue for a redetermination of the amount of inheritance tax imposed under this subsection in the time and manner provided under IC 6-4.1-7-1 or IC 6-4.1-7-5, whichever is applicable.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.17; P.L.79-2017,
SEC.30.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.17; P.L.79-2017, SEC.30.

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Nearby sections (25 sections)
  1. 6-4.1-5-10 · Orders of inheritance tax and witness fees due; form
  2. 6-4.1-5-11 · Determination of inheritance tax due; mailing of copies to
  3. 6-4.1-5-12 · Repealed
  4. 6-4.1-5-13 · Appointment of temporary guardian
  5. 6-4.1-5-14 · Appraisal and determination of tax due on nonresident
  6. 6-4.1-5-15 · Orders with respect to nonresident decedent's estate;…
  7. 6-4.1-5-16 · Notice of taxes due upon nonresident decedent's estate
  8. 6-4.1-5-17 · Transfers by will; property not specifically bequeathed or
  9. 6-4.1-6-0.5 · Applicability
  10. 6-4.1-6-1 · Mortality standards and actuarial tables; valuation of…
  11. 6-4.1-6-2 · Property interests that may be divested
  12. 6-4.1-6-3 · Agreements with department for computing taxes
  13. 6-4.1-6-4 · Determinations of the manner in which property probably will
  14. 6-4.1-6-5 · Appraisal of limited, contingent, dependent, or determinable
  15. 6-4.1-6-6 · Contingent or defeasible future interests; appraisal
  16. 6-4.1-7-0.1 · Repealed
  17. 6-4.1-7-0.5 · Applicability
  18. 6-4.1-7-1 · Rehearing
  19. 6-4.1-7-2 · Reappraisal; petition; time of filing
  20. 6-4.1-7-3 · Appointment of reappraiser; powers; compensation
  21. 6-4.1-7-4 · Report or reappraisal; redetermination of taxes; filing of
  22. 6-4.1-7-5 · Non-resident decedent's property; appeal of department
  23. 6-4.1-7-6 · Probate court determination of tax due as provisional…
  24. 6-4.1-7-6.5 · Probate court review of an inheritance tax determination…
  25. 6-4.1-7-7 · Redetermination of inheritance tax; appeal
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