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Indiana Code — Title 6 (Taxation)

IC 6-4.1-7-6.5

Probate court review of an inheritance tax determination or

Official textiga.in.govlast amended

appraisal made by the department of state revenue
Sec. 6.5. An inheritance tax determination or an appraisal made by the department of state revenue may not be directly appealed to the tax court. A person dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue must have the inheritance tax determination or appraisal reviewed by the appropriate probate court under section 1, 2, or 5 of this chapter, whichever is applicable. The probate court's action on the inheritance tax determination or an appraisal made by the department of state revenue may be appealed to the tax court under section 7 of this chapter.
As added by P.L.190-2016, SEC.23.

Amendment history

As added by P.L.190-2016, SEC.23.

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  5. 6-4.1-7-0.1 · Repealed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  15. 6-4.1-8-0.1 · Repealed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  21. 6-4.1-8-4.5 · Repealed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  24. 6-4.1-8-6 · Repealed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