Indiana Code — Title 6 (Taxation)
IC 6-4.1-9-11
Action for failure to pay inheritance tax; payment of tax after
prosecution
Sec. 11.
# (a)
If the department of state revenue believes that a person has failed to pay inheritance tax for which the person is liable under a court order, the department may file in the appropriate probate court an action in the name of the state to enforce payment of the tax.
This action must be commenced within ten (10) years after the date of the order imposing the tax unless the court or the department of state revenue, whichever is applicable, has not complied with IC 6-4.1-5-11. Every person who is liable for the inheritance tax is liable to the department of state revenue for payment of the tax. The amounts collected under this section shall be distributed under section 6 of this chapter.
# (b)
When an action has been successfully prosecuted under this section, the person who is liable for the inheritance tax due from any property which is subject to the inheritance tax shall then pay the amount due from the person to the department of state revenue.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.26-1985, SEC.12; P.L.60-1996, SEC.1; P.L.79-2017, SEC.47.
Amendment history
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.26-1985, SEC.12; P.L.60-1996, SEC.1; P.L.79-2017, SEC.47.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-4.1-9-2 · Repealed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- 6-4.1-9-7 · Repealed
- 6-4.1-9-8 · Repealed
- 6-4.1-9-9 · Repealed
- 6-4.1-9-10 · Repealed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- 6-4.1-9-13 · Repealed
- 6-4.1-10-1 · Refund for illegally or erroneously collected tax; time…
- 6-4.1-10-1.5 · Repealed
- 6-4.1-10-2 · Time limits for filing for property interests under IC…
- 6-4.1-10-3 · Orders for refund; funds from which payable; credit
- 6-4.1-10-4 · Appeal of refund order; complaint; jurisdiction
- 6-4.1-10-5 · Probate court determination; appeal
- 6-4.1-10-6 · Annual appropriation to pay refund
- 6-4.1-12-0.5 · Inheritance tax not imposed on a transfer of property…
- 6-4.1-12-1 · Powers of the probate court
- 6-4.1-12-2 · Appraisal of transferred property interests