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Indiana Code — Title 6 (Taxation)

IC 6-4.1-7-4

Report or reappraisal; redetermination of taxes; filing of

Official textiga.in.govlast amended

redetermination
Sec. 4. (a) After the appraiser, if any, appointed under section 3 of this chapter files an appraisal report, the probate court shall redetermine the inheritance tax due with respect to the property interests transferred by the resident decedent. In making the redetermination, the court shall follow the same procedures the department of state revenue is required to follow under IC 6-4.1-5-8, IC 6-4.1-5-10, and IC 6-4.1-5-11 when making an original inheritance tax determination.

(b) The probate court's redetermination of the inheritance tax due supersedes:

# (1)

the court's original determination; or

# (2)

an original determination by the department of state revenue;
whichever is applicable. The court shall file a copy of the redetermination with the clerk of the court.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.1-1991, SEC.54; P.L.190-2016,
SEC.22; P.L.85-2017, SEC.29; P.L.79-2017, SEC.34.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.1-1991, SEC.54; P.L.190-2016, SEC.22; P.L.85-2017, SEC.29; P.L.79-2017, SEC.34.

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Nearby sections (25 sections)
  1. 6-4.1-6-0.5 · Applicability
  2. 6-4.1-6-1 · Mortality standards and actuarial tables; valuation of…
  3. 6-4.1-6-2 · Property interests that may be divested
  4. 6-4.1-6-3 · Agreements with department for computing taxes
  5. 6-4.1-6-4 · Determinations of the manner in which property probably will
  6. 6-4.1-6-5 · Appraisal of limited, contingent, dependent, or determinable
  7. 6-4.1-6-6 · Contingent or defeasible future interests; appraisal
  8. 6-4.1-7-0.1 · Repealed
  9. 6-4.1-7-0.5 · Applicability
  10. 6-4.1-7-1 · Rehearing
  11. 6-4.1-7-2 · Reappraisal; petition; time of filing
  12. 6-4.1-7-3 · Appointment of reappraiser; powers; compensation
  13. 6-4.1-7-4 · Report or reappraisal; redetermination of taxes; filing of
  14. 6-4.1-7-5 · Non-resident decedent's property; appeal of department
  15. 6-4.1-7-6 · Probate court determination of tax due as provisional…
  16. 6-4.1-7-6.5 · Probate court review of an inheritance tax determination…
  17. 6-4.1-7-7 · Redetermination of inheritance tax; appeal
  18. 6-4.1-8-0.1 · Repealed
  19. 6-4.1-8-0.5 · Applicability
  20. 6-4.1-8-1 · Attachment and termination of lien; persons liable for
  21. 6-4.1-8-2 · Transfers prohibited until tax paid; limited transfers
  22. 6-4.1-8-3 · Sale of property to pay decedent's debts
  23. 6-4.1-8-4 · Personal property; consent to transfer
  24. 6-4.1-8-4.5 · Repealed
  25. 6-4.1-8-4.6 · Checking account; notice of transfer of funds to person…
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