2017 Indiana Code
TITLE 6. Taxation
ARTICLE 4.1. DEATH TAXES
CHAPTER 7. Review of Inheritance Tax Appraisals and Tax Determinations
6-4.1-7-4. Report or reappraisal; redetermination of taxes; filing of redetermination
Note: This version of section effective until 7-1-2017. See also following version of this section, effective 7-1-2017.
Sec. 4. (a) After the appraiser, if any, appointed under section 3 of this chapter files an appraisal report, the probate court shall redetermine the inheritance tax due with respect to the property interests transferred by the resident decedent. In making the redetermination, the court shall follow the same procedures:
(1) the court is required to follow under IC 6-4.1-5-9, IC 6-4.1-5-10, and IC 6-4.1-5-11 when making an original inheritance tax determination, in the case of an inheritance tax return filed before April 1, 2016; or
(2) the department of state revenue is required to follow under IC 6-4.1-5-8, IC 6-4.1-5-10, and IC 6-4.1-5-11 when making an original inheritance tax determination, in the case of an inheritance tax return filed after March 31, 2016.
(b) The probate court's redetermination of the inheritance tax due supersedes:
(1) the court's original determination; or
(2) an original determination by the department of state revenue;
whichever is applicable. The court shall file a copy of the redetermination with the clerk of the court.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.1-1991, SEC.54; P.L.190-2016, SEC.22; P.L.85-2017, SEC.29.
IC 6-4.1-7-4 Report or reappraisal; redetermination of taxes; filing of redetermination
Note: This version of section effective 7-1-2017. See also preceding version of this section, effective until 7-1-2017.
Sec. 4. (a) After the appraiser, if any, appointed under section 3 of this chapter files an appraisal report, the probate court shall redetermine the inheritance tax due with respect to the property interests transferred by the resident decedent. In making the redetermination, the court shall follow the same procedures the department of state revenue is required to follow under IC 6-4.1-5-8, IC 6-4.1-5-10, and IC 6-4.1-5-11 when making an original inheritance tax determination.
(b) The probate court's redetermination of the inheritance tax due supersedes:
(1) the court's original determination; or
(2) an original determination by the department of state revenue;
whichever is applicable. The court shall file a copy of the redetermination with the clerk of the court.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.1-1991, SEC.54; P.L.190-2016, SEC.22; P.L.85-2017, SEC.29; P.L.79-2017, SEC.34.
