2019 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 12. General Administrative Provisions
6-4.1-12-1. Powers of the probate court

Universal Citation: IN Code § 6-4.1-12-1 (2019)
IC 6-4.1-12-1 Powers of the probate court

Sec. 1. (a) Except as otherwise provided in this article, the probate court of the county:

(1) in which a resident decedent was domiciled at the time of the decedent's death; or

(2) in which the resident decedent's estate is being administered, if different from the county described in subdivision (1);

has jurisdiction to determine the inheritance tax imposed as a result of the resident decedent's death and to hear all matters related to the tax determination. However, if two (2) or more courts in a county have probate jurisdiction, the first court acquiring jurisdiction under this article acquires exclusive jurisdiction over the inheritance tax determination.

(b) In the case of an inheritance tax return filed after March 31, 2016, the probate court having jurisdiction under subsection (a) does not have the power to make original inheritance tax determinations. The probate court may hear the following matters with respect to an inheritance tax return filed after March 31, 2016, for a resident decedent:

(1) Any matter subject to IC 6-4.1-4-3 through IC 6-4.1-4-5.

(2) Any matter subject to IC 6-4.1-5-13.

(3) Petitions for a redetermination of inheritance tax due or a reappraisal of a property interest under IC 6-4.1-7.

(4) An appeal of a refund order under IC 6-4.1-10-4.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.11; P.L.86-1995, SEC.9; P.L.190-2016, SEC.29.

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