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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 4.1. DEATH TAXES
CHAPTER 5. Determination of Inheritance Tax
6-4.1-5-15. Orders with respect to nonresident decedent's estate; filing fees
Universal Citation: IN Code § 6-4.1-5-15 (2017)
IC 6-4.1-5-15 Orders with respect to nonresident decedent's estate; filing fees
Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter an order which:
(1) states the fair market value of all property interests transferred by the decedent under taxable transfers;
(2) describes all Indiana real property so transferred by the decedent; and
(3) states the inheritance tax imposed as a result of the decedent's death.
(b) The clerk of the circuit court of each county in which real property described in the order is located shall spread a copy of the order of record.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.17; P.L.171-1984, SEC.5; P.L.192-1986, SEC.5; P.L.305-1987, SEC.8.
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