2017 Indiana Code
TITLE 6. Taxation
ARTICLE 4.1. DEATH TAXES
CHAPTER 9. General Inheritance Tax Collection Provisions
6-4.1-9-12. Appointment of resident or special administrator for non-resident decedent's estate
Sec. 12. The Probate Court of Marion County may appoint a resident or special administrator for a non-resident decedent's estate if the department of state revenue shows:
(1) that the department has reason to believe that a property interest transferred by the decedent under a taxable transfer has not been appraised for inheritance tax purposes in the manner required by this article and that the property involved is located in this state; or
(2) that the inheritance tax imposed as a result of the decedent's death, as determined by the department, has not been paid and it has been at least two (2) years since the decedent died.
A resident or special administrator appointed by the court under this section has the same powers and duties as a general administrator.
As added by Acts 1976, P.L.18, SEC.1.