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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 4.1. DEATH TAXES
CHAPTER 10. Refund of Inheritance Tax Erroneously or Illegally Collected
6-4.1-10-5. Probate court determination; appeal
Universal Citation: IN Code § 6-4.1-10-5 (2017)
IC 6-4.1-10-5 Probate court determination; appeal
Sec. 5. When an appeal is initiated under section 4 of this chapter, the probate court shall determine the amount of any tax refund due. Either party may appeal the probate court's decision to the tax court in accordance with the rules of appellate procedure.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.28; P.L.59-1990, SEC.2.
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