2017 Indiana Code
TITLE 6. Taxation
ARTICLE 4.1. DEATH TAXES
CHAPTER 7. Review of Inheritance Tax Appraisals and Tax Determinations
6-4.1-7-6.5. Probate court review of an inheritance tax determination or appraisal made by the department of state revenue

Universal Citation: IN Code § 6-4.1-7-6.5 (2017)
IC 6-4.1-7-6.5 Probate court review of an inheritance tax determination or appraisal made by the department of state revenue

     Sec. 6.5. An inheritance tax determination or an appraisal made by the department of state revenue may not be directly appealed to the tax court. A person dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue must have the inheritance tax determination or appraisal reviewed by the appropriate probate court under section 1, 2, or 5 of this chapter, whichever is applicable. The probate court's action on the inheritance tax determination or an appraisal made by the department of state revenue may be appealed to the tax court under section 7 of this chapter.

As added by P.L.190-2016, SEC.23.

 

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