Indiana Code — Title 6 (Taxation)
IC 6-4.1-9-12
Appointment of resident or special administrator for
non-resident decedent's estate
Sec. 12. The Probate Court of Marion County may appoint a resident or special administrator for a non-resident decedent's estate if the department of state revenue shows:
# (1)
that the department has reason to believe that a property interest transferred by the decedent under a taxable transfer has not been appraised for inheritance tax purposes in the manner required by this article and that the property involved is located in this state; or
# (2)
that the inheritance tax imposed as a result of the decedent's death, as determined by the department, has not been paid and it has been at least two (2) years since the decedent died.
A resident or special administrator appointed by the court under this section has the same powers and duties as a general administrator.
As added by Acts 1976, P.L.18, SEC.1.
Amendment history
As added by Acts 1976, P.L.18, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-4.1-9-2 · Repealed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- 6-4.1-9-7 · Repealed
- 6-4.1-9-8 · Repealed
- 6-4.1-9-9 · Repealed
- 6-4.1-9-10 · Repealed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- 6-4.1-9-13 · Repealed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- 6-4.1-10-1.5 · Repealed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
- 6-4.1-12-3 · Repealed