2021 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 5. Determination of Inheritance Tax
6-4.1-5-14. Appraisal and Determination of Tax Due on Nonresident Decedent's Estate; Determination Without Court Intervention

Universal Citation: IN Code § 6-4.1-5-14 (2021)

Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the inheritance tax due without the intervention of a court.

As added by Acts 1976, P.L.18, SEC.1.

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