reglab/housing_qa huggingface dataset:
IN Code § 6-4.1-4-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-9. Filing Fee Prohibited

Sec. 9. A person may not be required to pay a fee to file an inheritance tax return.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.11.
IN Code § 6-4.1-5-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-0.5. Applicability

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.As added by P.L.157-2012, SEC.8. Amended by P.L.205-2013, SEC.104.
IN Code § 6-4.1-5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-1. Tax Rates; Transfers to Classes A, B, and C Transferees

Sec. 1. (a) For purposes of this section, the net taxable value of property interests transferred by a decedent to a particular transferee equals the remainder of:(1) the total fair market value of the property interests transferred by the decedent to the transferee under a taxable transfer or transfers; minus(2) the total amount of exemptions and deductions provided under sections 9.1 through 15 of IC 6-4.1-3 (before its repeal) with respect to the property interests so transferred.(b) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class A transferee is prescribed in the following table:
IN Code § 6-4.1-5-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-1.5. Fair Market Value; Appraisal Date

Sec. 1.5. (a) For purposes of determining the fair market value of each property interest transferred by a decedent, the appraisal date for the property interest is the date used to value the property interest for federal estate tax purposes. However, if no federal estate tax return is filed for the decedent's estate, the appraisal date for each property interest transferred by the decedent is the date of the decedent's death.(b) The finally determined federal estate tax value of a property interest is presumed to be the fair market value of the property interest for Indiana inheritance tax purposes, unless the federal estate tax value is determined under Section 2032A of the Internal Revenue Code. However, the presumption is rebuttable. A property interest that is valued for federal estate tax purposes under Section 2032A of the Internal Revenue Code shall be valued for Indiana inheritance tax purposes at its fair market value on the appraisal date prescribed by subsection (a).As added by Acts 1980, P.L.57, SEC.13.
IN Code § 6-4.1-5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-7. Petition for Order of No Inheritance Tax Due

Sec. 7. If the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent believes that no inheritance tax is imposed under this article as a result of the decedent's death, the personal representative may file a verified petition with the department of state revenue requesting that the department of state revenue enter an order stating that no inheritance tax is due. The petitioner must include in the petition a statement of the value of the property interests transferred by the decedent.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.10; P.L.79-2017, SEC.25.
IN Code § 6-4.1-5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-8. Hearing Upon Petition for Order of No Inheritance Tax Due; Rehearing

Sec. 8. (a) If a petition is filed under section 7 of this chapter, the department of state revenue may hold a hearing on the petition. If the department of state revenue elects to hold a hearing, it shall give twenty (20) days notice by mail of the date, time, and place to each interested person who filed a request for notice and provided a mailing address to the department of state revenue.(b) After the department of state revenue completes its examination of the petition, the department of state revenue may enter an order stating that no inheritance tax is due as a result of the decedent's death.(c) If the department of state revenue enters an order under subsection (b), the petitioner is not required to file an inheritance tax return.(d) However, a person may petition the:(1) appropriate probate court; or(2) department of state revenue;under IC 6-4.1-7 for a rehearing on the order entered under subsection (b) or for a reappraisal of the property interests transferred by the decedent.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.11; P.L.79-2017, SEC.26.
IN Code § 6-4.1-5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-10. Orders of Inheritance Tax and Witness Fees Due; Form

Sec. 10. (a) The department of state revenue shall determine the fair market value of the property interests transferred by the resident decedent and the amount of inheritance tax due as a result of the decedent's death. The department of state revenue shall then enter an order stating the amount of inheritance tax due and the fees due witnesses payable in the same amount paid to a witness subpoenaed to appear before a court of record. If the department of state revenue finds that no inheritance tax is due, the department shall include a statement to that effect in the order. The department of state revenue shall prepare the order required by this subsection on a form prescribed by the department. The department shall include in the order a description of all Indiana real property owned by the resident decedent at the time of the decedent's death. The department shall spread the order of record in the office of the clerk of the appropriate circuit court. The clerk shall maintain the orders in a looseleaf ledger.(b) An order issued by the department of state revenue under this section is confidential.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.16; P.L.176-2003, SEC.1; P.L.190-2016, SEC.13; P.L.79-2017, SEC.28.
IN Code § 6-4.1-5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-11. Determination of Inheritance Tax Due; Mailing of Copies to Interested Persons

Sec. 11. The department of state revenue shall immediately mail a copy of its determination of the fair market value of the property interests transferred by a resident decedent and the inheritance tax due as a result of the person's death to each interested person who filed a request for notice and provided a mailing address to the department.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.3; P.L.190-2016, SEC.14; P.L.79-2017, SEC.29.
IN Code § 6-4.1-5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-13. Appointment of Temporary Guardian

Sec. 13. A probate court shall appoint a temporary guardian to represent an individual if, at any time during the proceedings to determine the inheritance tax imposed as a result of a resident decedent's death, the court finds that the individual:(1) is under eighteen (18) years of age or incapacitated (as defined in IC 29-3-1-7.5); and(2) has an interest in the resident decedent's estate which is adverse to an interest which another person has in the estate.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.33-1989, SEC.5.
IN Code § 6-4.1-5-14 (2021)
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

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.
IN Code § 6-4.1-5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-15. Orders With Respect to Nonresident Decedent's Estate; Filing Fees

Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter an order which:(1) states the fair market value of all property interests transferred by the decedent under taxable transfers;(2) describes all Indiana real property so transferred by the decedent; and(3) states the inheritance tax imposed as a result of the decedent's death.(b) The clerk of the circuit court of each county in which real property described in the order is located shall spread a copy of the order of record.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.17; P.L.171-1984, SEC.5; P.L.192-1986, SEC.5; P.L.305-1987, SEC.8.
IN Code § 6-4.1-5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-16. Notice of Taxes Due Upon Nonresident Decedent's Estate

Sec. 16. The department of state revenue shall, by mail, give notice of the inheritance tax due as a result of a nonresident decedent's death to the personal representative of the decedent's estate or the trustee of property transferred by the decedent. However, if there is no personal representative or trustee, the department shall give the notice to each person liable for payment of the tax. Unless an appeal is initiated under IC 6-4.1-7-5 within ninety (90) days after the notice is given, the inheritance tax stated by the department in the notice is final.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-5-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 5. Determination of Inheritance Tax|6-4.1-5-17. Transfers by Will; Property Not Specifically Bequeathed or Devised

Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the transferor's will, including all transfers under a residuary clause of the will.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-6-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests|6-4.1-6-0.5. Applicability

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.As added by P.L.157-2012, SEC.10. Amended by P.L.205-2013, SEC.106.
IN Code § 6-4.1-6-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests|6-4.1-6-1. Mortality Standards and Actuarial Tables; Valuation of Future Interests

Sec. 1. (a) For purposes of this article, the department of state revenue shall, if possible, appraise each future, contingent, defeasible, or life interest in property and each annuity by using the rules, methods, standards of mortality, and actuarial tables used by the Internal Revenue Service on October 1, 1988, for federal estate tax purposes.(b) Except as otherwise provided in this chapter, the value of a future interest in specific property equals the remainder of:(1) the total value of the property; minus(2) the value of all other interests in the property.(c) Unless otherwise provided by the transferor, the inheritance tax imposed on the transfer of each of the interests is payable from the property in which the interests exist.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.95-1989, SEC.1; P.L.190-2016, SEC.15.
IN Code § 6-4.1-6-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests|6-4.1-6-2. Property Interests That May Be Divested

Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.16.
IN Code § 6-4.1-6-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests|6-4.1-6-3. Agreements With Department for Computing Taxes

Sec. 3. (a) The department of state revenue and a taxpayer may enter into an agreement under which the department will compute the inheritance tax due with respect to a taxable transfer if:(1) it is impossible to compute the present value of the property interest transferred; or(2) the tax imposed on the transfer cannot be computed because a contingency makes it impossible to determine who will take the property.The personal representative of an estate or the trustee of a trust may, without court authorization, enter into such an agreement with the department on behalf of the estate or trust.(b) When the department of state revenue enters into an agreement with a taxpayer under this section, the tax computed by the department is payable from the property interest transferred.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-6-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests|6-4.1-6-4. Determinations of the Manner in Which Property Probably Will Be Distributed

Sec. 4. For purposes of determining the inheritance tax imposed on a decedent's transfer of specific property, the department of state revenue shall, so far as possible, determine the manner in which the property will probably be distributed if:(1) a contingency makes it impossible to determine each transferee's exact interest in the property; and(2) the department of state revenue and the taxpayer fail, within a reasonable time, to enter into an agreement under section 3 of this chapter.A person may petition the department of state revenue for a redetermination of the amount of inheritance tax imposed under this subsection in the time and manner provided under IC 6-4.1-7-1 or IC 6-4.1-7-5, whichever is applicable.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.17; P.L.79-2017, SEC.30.
IN Code § 6-4.1-6-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests|6-4.1-6-5. Appraisal of Limited, Contingent, Dependent, or Determinable Interests

Sec. 5. If a probate court files an application with the department of state revenue asking the department to appraise a property interest which is limited, contingent, dependent, or determinable upon a life in being, including but not limited to a life or remainder interest, the department shall, if possible, appraise the property interest. The department shall base its appraisal on the facts stated by the court in the application, and the department shall certify its appraisal in duplicate to the court. The department's certification is competent evidence that the appraisal is correct.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-6-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests|6-4.1-6-6. Contingent or Defeasible Future Interests; Appraisal

Sec. 6. (a) If proceedings have not been instituted under this chapter to determine the inheritance tax imposed on the decedent's transfer of a contingent or defeasible future interest in property or if the tax imposed on such a transfer is postponed under subsection (b), the department of state revenue shall, notwithstanding the provisions of IC 6-4.1-5, appraise the property interest at its fair market value when the transferee of the interest obtains the beneficial enjoyment or possession of the property.(b) The inheritance tax imposed on the decedent's transfer of a contingent or defeasible interest in property accrues and is due when the transferee of the interest obtains the beneficial enjoyment or possession of the property if the fair market value of the property interest as of the appraisal date prescribed by IC 6-4.1-5-1.5 cannot otherwise be ascertained under this chapter.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.18; P.L.190-2016, SEC.18.
IN Code § 6-4.1-7-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations|6-4.1-7-0.5. Applicability

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.As added by P.L.157-2012, SEC.11. Amended by P.L.205-2013, SEC.107.
IN Code § 6-4.1-7-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations|6-4.1-7-1. Rehearing

Sec. 1. A person who is dissatisfied with an inheritance tax determination made by the department of state revenue with respect to a resident decedent's estate may obtain a hearing on the determination. To obtain the hearing, the person must file a petition for a hearing with the appropriate probate court within one hundred twenty (120) days after the determination is made. In the petition, the person must state the grounds for the hearing. The probate court shall base the hearing on evidence presented to the department of state revenue plus any additional evidence which the court elects to hear.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.48-1992, SEC.1; P.L.190-2016, SEC.19; P.L.79-2017, SEC.32.
IN Code § 6-4.1-7-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations|6-4.1-7-2. Reappraisal; Petition; Time of Filing

Sec. 2. A person who is dissatisfied with an appraisal made by the department of state revenue with respect to a resident decedent's estate may obtain a reappraisal of the property interest involved. To obtain the reappraisal, the person must file a petition for reappraisal with the probate court within one (1) year after the department of state revenue enters an order determining the inheritance tax due as a result of the decedent's death. However, if the original appraisal is fraudulently or erroneously made, the person may file the reappraisal petition within two (2) years after the department of state revenue enters the order.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.20; P.L.79-2017, SEC.33.
IN Code § 6-4.1-7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations|6-4.1-7-3. Appointment of Reappraiser; Powers; Compensation

Sec. 3. When a reappraisal petition is filed under section 2 of this chapter, the probate court may appoint a competent person to reappraise the property interests transferred by the resident decedent under taxable transfers. An appraiser appointed by the court under this section has the same powers and duties, including the duty to give notice of the appraisal and the duty to make an appraisal report to the court, as the county inheritance tax appraiser had under this article as of January 1, 2016. The appointed appraiser is entitled to receive an amount fixed by the court and approved by the department of revenue as compensation for the appointed appraiser's services. After the probate court certifies to the county treasurer the amount of compensation due the appointed appraiser, the county treasurer shall pay the appraiser from county funds not otherwise appropriated.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.21.
IN Code § 6-4.1-7-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations|6-4.1-7-4. Report or Reappraisal; Redetermination of Taxes; Filing of Redetermination

Sec. 4. (a) After the appraiser, if any, appointed under section 3 of this chapter files an appraisal report, the probate court shall redetermine the inheritance tax due with respect to the property interests transferred by the resident decedent. In making the redetermination, the court shall follow the same procedures the department of state revenue is required to follow under IC 6-4.1-5-8, IC 6-4.1-5-10, and IC 6-4.1-5-11 when making an original inheritance tax determination.(b) The probate court's redetermination of the inheritance tax due supersedes:(1) the court's original determination; or(2) an original determination by the department of state revenue;whichever is applicable. The court shall file a copy of the redetermination with the clerk of the court.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.1-1991, SEC.54; P.L.190-2016, SEC.22; P.L.85-2017, SEC.29; P.L.79-2017, SEC.34.
IN Code § 6-4.1-7-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations|6-4.1-7-5. Non-Resident Decedent's Property; Appeal of Department Determination; Procedures

Sec. 5. (a) A person who is dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue with respect to property interests transferred by a non-resident decedent may appeal the department's decision to:(1) the probate court of the county, if any, in which administration of the decedent's estate is pending; or(2) the probate court of any county in which any of the decedent's property was located at the time of his death, if no administration of the decedent's estate is pending in Indiana.(b) To initiate the appeal, the person must:(1) file a complaint within ninety (90) days after the date that the department mails the notice required by IC 6-4.1-5-16; and(2) pay, or give security to pay, the court cost resulting from the appeal and the inheritance tax to be fixed by the court.(c) When an appeal is initiated under this section, the court may decide all questions concerning the fair market value of property interests transferred by the decedent or concerning the inheritance tax due as a result of the decedent's death.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.19.
IN Code § 6-4.1-7-6 (2021)
2021 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. Probate Court Determination of Tax Due as Provisional Estimate; Redetermination Resulting From Federal Estate Tax Valuation

Sec. 6. (a) The department of state revenue may accept a probate court's determination of the inheritance tax due as a result of a decedent's death as a provisional estimate of the inheritance tax imposed.(b) If the final determination of federal estate tax shows a change in the fair market value of the assets of a decedent's estate or a change in deductions, the department of state revenue may petition or cause other persons to petition the probate court which has jurisdiction for a redetermination of the inheritance tax imposed as a result of the decedent's death. The petition must be filed within sixty (60) days after a copy of the final determination of federal estate tax is filed with the department as required by IC 6-4.1-4-8. An inheritance tax redetermination which is made under this section is limited to modifications based on either a change in the fair market value of the assets of the decedent's estate or a change in deductions.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979, P.L.75, SEC.11; P.L.48-1992, SEC.2.