Due date for taxes when petition for redetermination of

Official textiga.in.govlast amended 1976

inheritance taxes filed
Sec. 1.5. If inheritance tax is imposed because a petition is filed under IC 6-4.1-7-6, the inheritance tax so imposed is, notwithstanding section 1 of this chapter, not due until thirty

(30) days after notice of the final determination of federal estate tax is received by a person liable for paying the inheritance tax. If any inheritance tax so imposed is not paid on or before the due date, the person liable for paying the tax shall pay interest on the delinquent tax at the rate of six percent (6%) per year from the due date until the tax is paid.
As added by Acts 1976, P.L.19, SEC.2.

Amendment history

As added by Acts 1976, P.L.19, SEC.2.

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Nearby sections (25 sections)

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6-4.1-8-4.5 · Repealed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6-4.1-8-6 · Repealed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6-4.1-8-8 · Repealed
6-4.1-9-0.1 · Repealed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6-4.1-9-2 · Repealed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6-4.1-9-7 · Repealed
6-4.1-9-8 · Repealed
6-4.1-9-9 · Repealed
6-4.1-9-10 · Repealed
6-4.1-9-11 · Action for failure to pay inheritance tax; payment of tax…
6-4.1-9-12 · Appointment of resident or special administrator for
6-4.1-9-13 · Repealed

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