Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-4.1-9-6

State and county tax allocation amounts; deposit of interest or

Official textiga.in.govlast amended

penalties in state general fund
Sec. 6. (a) The department of state revenue shall distribute inheritance taxes collected as the result of the death of a resident decedent as follows:

# (1)

The department shall retain ninety-two percent (92%) of the taxes collected for deposit in the state general fund.

# (2)

The department shall retain any interest or penalties collected by the department for deposit in the state general fund.

# (3)

Subject to subsection (b), the department shall distribute eight percent (8%) of the taxes collected to the county treasurer of the county in which the resident decedent lived at the time of the resident decedent's death for deposit in the county general fund.

(b) In a county having a consolidated city, the amount due the county under this section shall be transferred to the general fund of the consolidated city.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.24; Acts 1981,
P.L.11, SEC.33; P.L.86-1995, SEC.8; P.L.190-2016, SEC.26; P.L.79-2017, SEC.43.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.24; Acts 1981, P.L.11, SEC.33; P.L.86-1995, SEC.8; P.L.190-2016, SEC.26; P.L.79-2017, SEC.43.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-4.1-8-5 · Life insurance proceeds; damages payable in a cause of…
  2. 6-4.1-8-6 · Repealed
  3. 6-4.1-8-7 · Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties
  4. 6-4.1-8-8 · Repealed
  5. 6-4.1-9-0.1 · Repealed
  6. 6-4.1-9-0.5 · Applicability
  7. 6-4.1-9-1 · Due date for taxes; interest on delinquent portion;…
  8. 6-4.1-9-1.5 · Due date for taxes when petition for redetermination of
  9. 6-4.1-9-2 · Repealed
  10. 6-4.1-9-3 · Inheritance tax due as result of non-resident decedent's…
  11. 6-4.1-9-4 · Tax payments resulting from non-resident decedent's death;
  12. 6-4.1-9-5 · Collection and payment of taxes
  13. 6-4.1-9-6 · State and county tax allocation amounts; deposit of…
  14. 6-4.1-9-7 · Repealed
  15. 6-4.1-9-8 · Repealed
  16. 6-4.1-9-9 · Repealed
  17. 6-4.1-9-10 · Repealed
  18. 6-4.1-9-11 · Action for failure to pay inheritance tax; payment of tax…
  19. 6-4.1-9-12 · Appointment of resident or special administrator for
  20. 6-4.1-9-13 · Repealed
  21. 6-4.1-10-1 · Refund for illegally or erroneously collected tax; time…
  22. 6-4.1-10-1.5 · Repealed
  23. 6-4.1-10-2 · Time limits for filing for property interests under IC…
  24. 6-4.1-10-3 · Orders for refund; funds from which payable; credit
  25. 6-4.1-10-4 · Appeal of refund order; complaint; jurisdiction
Full table of contents →