Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties

Official textiga.in.govlast amended 1983

Sec. 7. If a person violates a provision of section 4 or 5 of this chapter, he is liable for the taxes imposed under this article as a result of the resident decedent's death and is subject to an additional penalty not to exceed one thousand dollars ($1,000). The department of state revenue shall initiate an action in the name of this state to collect the taxes and the penalty which the person is liable for under this section.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.22;
P.L.87-1983, SEC.6.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.22; P.L.87-1983, SEC.6.

Source: view the official text

Nearby sections (25 sections)

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6-4.1-8-0.1 · Repealed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6-4.1-8-4.5 · Repealed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…
6-4.1-8-6 · Repealed
6-4.1-8-7 · Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties
6-4.1-8-8 · Repealed
6-4.1-9-0.1 · Repealed
6-4.1-9-0.5 · Applicability
6-4.1-9-1 · Due date for taxes; interest on delinquent portion;…
6-4.1-9-1.5 · Due date for taxes when petition for redetermination of
6-4.1-9-2 · Repealed
6-4.1-9-3 · Inheritance tax due as result of non-resident decedent's…
6-4.1-9-4 · Tax payments resulting from non-resident decedent's death;
6-4.1-9-5 · Collection and payment of taxes
6-4.1-9-6 · State and county tax allocation amounts; deposit of…
6-4.1-9-7 · Repealed
6-4.1-9-8 · Repealed

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