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Indiana Code — Title 6 (Taxation)

IC 6-4.1-7-2

Reappraisal; petition; time of filing

Official textiga.in.govlast amended

Sec. 2. A person who is dissatisfied with an appraisal made by the department of state revenue with respect to a resident decedent's estate may obtain a reappraisal of the property interest involved. To obtain the reappraisal, the person must file a petition for reappraisal with the probate court within one (1) year after the department of state revenue enters an order determining the inheritance tax due as a result of the decedent's death. However, if the original appraisal is fraudulently or erroneously made, the person may file the reappraisal petition within two (2) years after the department of state revenue enters the order.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.20; P.L.79-2017,
SEC.33.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.20; P.L.79-2017, SEC.33.

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  10. 6-4.1-7-0.1 · Repealed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  20. 6-4.1-8-0.1 · Repealed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