There is a newer version
of
this Section
2020 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 9. General Inheritance Tax Collection Provisions
6-4.1-9-1.5. Due Date for Taxes When Petition for Redetermination of Inheritance Taxes Filed
Universal Citation: IN Code § 6-4.1-9-1.5 (2020)
Sec. 1.5. If inheritance tax is imposed because a petition is filed under IC 6-4.1-7-6, the inheritance tax so imposed is, notwithstanding section 1 of this chapter, not due until thirty (30) days after notice of the final determination of federal estate tax is received by a person liable for paying the inheritance tax. If any inheritance tax so imposed is not paid on or before the due date, the person liable for paying the tax shall pay interest on the delinquent tax at the rate of six percent (6%) per year from the due date until the tax is paid.
As added by Acts 1976, P.L.19, SEC.2.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
