Indiana Code — Title 6 (Taxation)
IC 6-4.1-7-5
Non-resident decedent's property; appeal of department
determination; procedures
Sec. 5. (a) A person who is dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue with respect to property interests transferred by a non-resident decedent may appeal the department's decision to:
# (1)
the probate court of the county, if any, in which administration of the decedent's estate is pending; or
# (2)
the probate court of any county in which any of the decedent's property was located at the time of his death, if no administration of the decedent's estate is pending in Indiana.
(b) To initiate the appeal, the person must:
(1) file a complaint within ninety (90) days after the date that the department mails the notice required by IC 6-4.1-5-16; and
(2) pay, or give security to pay, the court cost resulting from the appeal and the inheritance tax to be fixed by the court.
(c) When an appeal is initiated under this section, the court may decide all questions concerning the fair market value of property interests transferred by the decedent or concerning the inheritance tax due as a result of the decedent's death.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.19.
Amendment history
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.19.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-4.1-7-0.1 · Repealed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
- 6-4.1-7-1 · Rehearing
- 6-4.1-7-2 · Reappraisal; petition; time of filing
- 6-4.1-7-3 · Appointment of reappraiser; powers; compensation
- 6-4.1-7-4 · Report or reappraisal; redetermination of taxes; filing of
- 6-4.1-7-5 · Non-resident decedent's property; appeal of department
- 6-4.1-7-6 · Probate court determination of tax due as provisional…
- 6-4.1-7-6.5 · Probate court review of an inheritance tax determination…
- 6-4.1-7-7 · Redetermination of inheritance tax; appeal
- 6-4.1-8-0.1 · Repealed
- 6-4.1-8-0.5 · Applicability
- 6-4.1-8-1 · Attachment and termination of lien; persons liable for
- 6-4.1-8-2 · Transfers prohibited until tax paid; limited transfers
- 6-4.1-8-3 · Sale of property to pay decedent's debts
- 6-4.1-8-4 · Personal property; consent to transfer
- 6-4.1-8-4.5 · Repealed
- 6-4.1-8-4.6 · Checking account; notice of transfer of funds to person…
- 6-4.1-8-5 · Life insurance proceeds; damages payable in a cause of…