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Indiana Code — Title 6 (Taxation)

IC 6-4.1-7-1

Rehearing

Official textiga.in.govlast amended

Sec. 1. A person who is dissatisfied with an inheritance tax determination made by the department of state revenue with respect to a resident decedent's estate may obtain a hearing on the determination. To obtain the hearing, the person must file a petition for a hearing with the appropriate probate court within one hundred twenty (120) days after the determination is made. In the petition, the person must state the grounds for the hearing. The probate court shall base the hearing on evidence presented to the department of state revenue plus any additional evidence which the court elects to hear.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.48-1992, SEC.1; P.L.190-2016,
SEC.19; P.L.79-2017, SEC.32.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.48-1992, SEC.1; P.L.190-2016, SEC.19; P.L.79-2017, SEC.32.

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  11. 6-4.1-7-0.1 · Repealed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  21. 6-4.1-8-0.1 · Repealed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