reglab/statecodes huggingface dataset:
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 5. Determination of Inheritance Tax › 6-4.1-5-2. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.14; P.L.190-2016, SEC.5. Repealed by P.L.79-2017, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 5. Determination of Inheritance Tax › 6-4.1-5-3. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.1; P.L.190-2016, SEC.6. Repealed by P.L.79-2017, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 5. Determination of Inheritance Tax › 6-4.1-5-6. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.15; P.L.190-2016, SEC.9. Repealed by P.L.79-2017, SEC.24.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 5. Determination of Inheritance Tax › 6-4.1-5-9. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.2; P.L.190-2016, SEC.12. Repealed by P.L.79-2017, SEC.27.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 5. Determination of Inheritance Tax › 6-4.1-5-12. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.171-1984, SEC.4; P.L.192-1986, SEC.4. Repealed by P.L.305-1987, SEC.38.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations › 6-4.1-7-6.5. Probate Court Review of an Inheritance Tax Determination or Appraisal Made by the Department of State Revenue

Sec. 6.5. An inheritance tax determination or an appraisal made by the department of state revenue may not be directly appealed to the tax court. A person dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue must have the inheritance tax determination or appraisal reviewed by the appropriate probate court under section 1, 2, or 5 of this chapter, whichever is applicable. The probate court's action on the inheritance tax determination or an appraisal made by the department of state revenue may be appealed to the tax court under section 7 of this chapter.
As added by P.L.190-2016, SEC.23.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations › 6-4.1-7-7. Redetermination of Inheritance Tax; Appeal

Sec. 7. A probate court's redetermination of inheritance tax under this chapter may be appealed to the tax court in accordance with the rules of appellate procedure.
As added by P.L.59-1990, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-0.5. 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.12. Amended by P.L.205-2013, SEC.108.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-1. Attachment and Termination of Lien; Persons Liable for Inheritance Tax

Sec. 1. The inheritance tax imposed as a result of a decedent's death is a lien on the property transferred by the decedent. Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax accrues and the lien attaches at the time of the decedent's death. The lien terminates when the inheritance tax is paid, when IC 6-4.1-4-0.5 provides for the termination of the lien, or ten (10) years after the date of the decedent's death, whichever occurs first. In addition to the lien, the transferee of the property and any personal representative or trustee who has possession of or control over the property are personally liable for the inheritance tax.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.5; P.L.182-2009(ss), SEC.231.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-2. Transfers Prohibited Until Tax Paid; Limited Transfers

Sec. 2. (a) The personal representative of a decedent's estate or the trustee of property transferred by the decedent may not transfer or deliver property to a transferee unless the inheritance tax imposed with respect to the transfer has been paid.
(b) If money is transferred by the decedent to a transferee for a limited period of time, the personal representative or trustee shall retain the total inheritance tax imposed on all the interests in the money.
(c) If property other than money is transferred by the decedent to a transferee for a limited period of time, the transferees of the interests in the property shall pay to the personal representative or trustee the inheritance tax imposed on the interests. The personal representative or trustee shall apply to the department of state revenue for a determination of the amount which each transferee is required to pay under this subsection.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-3. Sale of Property to Pay Decedent's Debts

Sec. 3. In order to pay the inheritance tax imposed as a result of a decedent's death, the personal representative of the decedent's estate or the trustee of property transferred by the decedent may sell property transferred by the decedent. The personal representative or trustee may sell the property in the same manner that he is authorized to sell property to pay the decedent's debts.
As added by Acts 1976, P.L.18, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-4. Personal Property; Consent to Transfer

Sec. 4. (a) A person who has possession of or control over personal property held jointly by a resident decedent and another person may not transfer the property to the surviving joint tenant, unless:
(1) the surviving joint tenant is the decedent's surviving spouse; or
(2) the property is money held in a joint checking account;
without the written consent of the department of state revenue or the county assessor of the county in which the resident decedent was domiciled at the time of the decedent's death.
(b) Except as provided in subsection (c), a person who has possession of or control over personal property held in a trust that is subject to the Indiana inheritance tax or estate tax (before its repeal) at the time of a resident decedent's death may not transfer the property to a beneficiary or any other person, unless the beneficiary or other person is the decedent's surviving spouse, without the written consent of the department of state revenue or the county assessor of the county in which the resident decedent was domiciled at the time of the decedent's death.
(c) A person who has possession of or control over personal property held in trust may transfer the property without the written consent of the department of state revenue or the county assessor of the county in which the resident decedent was domiciled at the time of the decedent's death under the following conditions:
(1) The transferee is domiciled in Indiana.
(2) The transferee completes a sworn affidavit on a form prescribed by the department of state revenue that states:
(A) the transfer of the personal property is not subject to Indiana inheritance tax or estate tax (before its repeal); and
(B) the reasons the transfer is not subject to tax.
(3) A copy of the affidavit required under subdivision (2) is immediately filed with the department of state revenue.
(d) A person who has possession of or control over a resident decedent's personal property (except proceeds payable under a life insurance policy) may not transfer the property to any other person, unless:
(1) the other person is the decedent's surviving spouse; or
(2) the property is money held in a checking account;
without the written consent of the department of state revenue or the county assessor of the county in which the resident decedent was domiciled at the time of the decedent's death.
(e) The department of state revenue or the appropriate county assessor may consent to a transfer if the department or the county assessor believes that the transfer will not jeopardize the collection of inheritance tax.
(f) The department of state revenue shall send a copy of any consent to transfer that it issues under this section to the county assessor of the county in which the resident decedent was domiciled at the time of the decedent's death.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.8; Acts 1980, P.L.57, SEC.20; Acts 1981, P.L.91, SEC.1; P.L.59-1996, SEC.1; P.L.205-2013, SEC.109.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-4.5. Repealed

As added by Acts 1980, P.L.57, SEC.21. Amended by Acts 1981, P.L.91, SEC.2. Repealed by Acts 1982, P.L.57, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-4.6. Checking Account; Notice of Transfer of Funds to Person Other Than Surviving Spouse

Sec. 4.6. A person who has possession of or control over money held in a checking account in which a resident decedent had a legal interest shall notify the department when money is transferred from the account to a person, other than the resident decedent's surviving spouse.
As added by P.L.26-1985, SEC.11. Amended by P.L.79-2017, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-5. Life Insurance Proceeds; Damages Payable in a Cause of Action Maintained by a Personal Representative

Sec. 5. (a) Within ten (10) days after life insurance proceeds are paid to a resident decedent's estate, the life insurance company shall give notice of the payment to the department of state revenue.
(b) Not later than ten (10) days after damages payable under a cause of action maintained by a personal representative under IC 34-9-3-4 are paid to a resident decedent's estate, the person making the payment shall give notice of the payment to the department of state revenue.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.9; P.L.157-1992, SEC.1; P.L.6-1999, SEC.1; P.L.143-2009, SEC.2; P.L.79-2017, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-7. Violations of Ic 6-4.1-8-4 or Ic 6-4.1-8-5; Penalties

Sec. 7. If a person violates a provision of section 4 or 5 of this chapter, he is liable for the taxes imposed under this article as a result of the resident decedent's death and is subject to an additional penalty not to exceed one thousand dollars ($1,000). The department of state revenue shall initiate an action in the name of this state to collect the taxes and the penalty which the person is liable for under this section.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.22; P.L.87-1983, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property › 6-4.1-8-8. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1978, P.L.2, SEC.624. Repealed by P.L.6-1999, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-0.5. 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.13. Amended by P.L.205-2013, SEC.110.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-1. Due Date for Taxes; Interest on Delinquent Portion; Unavoidable Delays

Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax imposed as a result of a decedent's death is due twelve (12) months after the person's date of death. If a person liable for payment of inheritance tax does not pay the tax on or before the due date, the person shall, except as provided in subsection (b), pay interest on the delinquent portion of the tax at the rate of ten percent (10%) per year from the date of the decedent's death to the date payment is made.
(b) If an unavoidable delay, such as necessary litigation, prevents a determination of the amount of inheritance tax due, the department of state revenue may reduce the rate of interest imposed under this section, for the time period beginning on the date of the decedent's death and ending when the cause of delay is removed, to six percent (6%) per year.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.6; P.L.190-2016, SEC.24; P.L.79-2017, SEC.40.
2023 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

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.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-2. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.7. Repealed by P.L.79-2017, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-3. Inheritance Tax Due as Result of Non-Resident Decedent's Death; Book Showing Tax Due

Sec. 3. The department of state revenue shall maintain a book which indicates the amount of inheritance tax due as a result of a non-resident decedent's death. When the department gives an inheritance tax notice required by IC 6-4.1-5-16, the department shall concurrently enter in the book the amount of inheritance tax stated in the notice. The book required by this section is a public record.
As added by Acts 1976, P.L.18, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-4. Tax Payments Resulting From Non-Resident Decedent's Death; Monthly Reports

Sec. 4. A person who is liable for inheritance tax imposed as a result of a non-resident decedent's death shall pay the tax to the department of state revenue. The department shall collect the tax and shall issue a receipt to the person who pays it. On the first Monday of each month, the department shall report and remit to the state treasurer the inheritance tax collected by it during the preceding month under this section. The report must indicate the estates for which the inheritance taxes were paid.
As added by Acts 1976, P.L.18, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-5. Collection and Payment of Taxes

Sec. 5. (a) A person who is liable for inheritance tax imposed as a result of a resident decedent's death shall pay the tax to the department of state revenue.
(b) If a person described in subsection (a) believes that more inheritance tax is due as a result of the resident decedent's death than the amount of tax determined by the department of state revenue under IC 6-4.1-5-10, the person may, without obtaining another determination from the department of state revenue, pay the additional tax and any interest due on the additional tax to the department of state revenue.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979, P.L.75, SEC.12; Acts 1980, P.L.57, SEC.23; P.L.86-1995, SEC.7; P.L.190-2016, SEC.25; P.L.79-2017, SEC.42.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-6. State and County Tax Allocation Amounts; Deposit of Interest or Penalties in State General Fund

Sec. 6. (a) The department of state revenue shall distribute inheritance taxes collected as the result of the death of a resident decedent as follows:
(1) The department shall retain ninety-two percent (92%) of the taxes collected for deposit in the state general fund.
(2) The department shall retain any interest or penalties collected by the department for deposit in the state general fund.
(3) Subject to subsection (b), the department shall distribute eight percent (8%) of the taxes collected to the county treasurer of the county in which the resident decedent lived at the time of the resident decedent's death for deposit in the county general fund.
(b) In a county having a consolidated city, the amount due the county under this section shall be transferred to the general fund of the consolidated city.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.24; Acts 1981, P.L.11, SEC.33; P.L.86-1995, SEC.8; P.L.190-2016, SEC.26; P.L.79-2017, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-7. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.30-1994, SEC.7; P.L.190-2016, SEC.27. Repealed by P.L.79-2017, SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-8. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.28. Repealed by P.L.79-2017, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-11. Action for Failure to Pay Inheritance Tax; Payment of Tax After Prosecution

Sec. 11. (a) If the department of state revenue believes that a person has failed to pay inheritance tax for which the person is liable under a court order, the department may file in the appropriate probate court an action in the name of the state to enforce payment of the tax. This action must be commenced within ten (10) years after the date of the order imposing the tax unless the court or the department of state revenue, whichever is applicable, has not complied with IC 6-4.1-5-11. Every person who is liable for the inheritance tax is liable to the department of state revenue for payment of the tax. The amounts collected under this section shall be distributed under section 6 of this chapter.
(b) When an action has been successfully prosecuted under this section, the person who is liable for the inheritance tax due from any property which is subject to the inheritance tax shall then pay the amount due from the person to the department of state revenue.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.26-1985, SEC.12; P.L.60-1996, SEC.1; P.L.79-2017, SEC.47.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 9. General Inheritance Tax Collection Provisions › 6-4.1-9-13. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.10. Repealed by Acts 1979, P.L.75, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 10. Refund of Inheritance Tax Erroneously or Illegally Collected › 6-4.1-10-1. Refund for Illegally or Erroneously Collected Tax; Time for Filing

Sec. 1. (a) A person may file with the department of state revenue a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) which has been erroneously or illegally collected. Except as provided in section 2 of this chapter, the person must file the claim within:
(1) three (3) years after the tax is paid; or
(2) one (1) year after the tax is finally determined under IC 6-4.1-5-10;
whichever is later.
(b) A person must file a claim for a refund on a form prescribed by the department of state revenue. The claim must include:
(1) the amount of the refund claimed; and
(2) the reason the person is entitled to a refund.
(c) The amount of the refund that a person is entitled to receive under this chapter equals the amount of the erroneously or illegally collected tax, plus interest calculated as specified in subsection (d).
(d) If a tax payment that has been erroneously or illegally collected is not refunded within ninety (90) days after the later of the date on which:
(1) the refund claim is filed with the department of state revenue; or
(2) the department of state revenue receives:
(A) the inheritance tax return and order required under IC 6-4.1-5-10, in the case of a resident decedent; or
(B) the inheritance tax return, in the case of a nonresident decedent;
interest accrues at the rate of six percent (6%) per annum computed from the date under subdivision (1) or (2), whichever applies, until the tax payment is refunded.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.25; P.L.211-2007, SEC.33; P.L.182-2009(ss), SEC.232; P.L.205-2013, SEC.111.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 10. Refund of Inheritance Tax Erroneously or Illegally Collected › 6-4.1-10-2. Time Limits for Filing for Property Interests Under Ic 6-4.1-6

Sec. 2. The time limits prescribed in section 1 of this chapter for filing a refund claim do not apply if the claim is for the refund of inheritance tax which has been determined in the manner provided in IC 6-4.1-6.
As added by Acts 1976, P.L.18, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 10. Refund of Inheritance Tax Erroneously or Illegally Collected › 6-4.1-10-3. Orders for Refund; Funds From Which Payable; Credit

Sec. 3. (a) The department of state revenue shall review each claim for refund and shall enter an order either approving, partially approving, or disapproving the refund. If the department either approves or partially approves a claim for refund, the department shall send a copy of the order to:
(1) the treasurer of the county that collected the tax, if the refund applies to inheritance tax collected as a result of a resident decedent's death; and
(2) the treasurer of state.
The treasurer of state shall pay the refund from money which is under his control and which has not otherwise been appropriated. The treasurer of state shall receive a credit for the county portion of the amount so refunded, and the county treasurer of the county owing the credit shall account for the credit on the county's inheritance tax report for the quarter in which the refund is paid.
(b) Within five (5) days after entering an order with respect to a claim for refund filed under section 1 of this chapter, the department shall send a copy of the order to the person who filed the claim.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.26; P.L.98-2000, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 10. Refund of Inheritance Tax Erroneously or Illegally Collected › 6-4.1-10-4. Appeal of Refund Order; Complaint; Jurisdiction

Sec. 4. (a) A person who files a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) may appeal any refund order which the department of state revenue enters with respect to the person's claim. To initiate the appeal, the person must, within ninety (90) days after the department enters the order, file a complaint in which the department is named as the defendant.
(b) The court which has jurisdiction over an appeal initiated under this section is:
(1) the probate court of the county in which administration of the estate is pending, if the appeal involves either a resident or a nonresident decedent's estate and administration of the estate is pending;
(2) the probate court of the county in which the decedent was domiciled at the time of the decedent's death, if the appeal involves a resident decedent's estate and no administration of the estate is pending in Indiana; or
(3) the probate court of any county in which any of the decedent's property was located at the time of the decedent's death, if the appeal involves a nonresident decedent's estate and no administration of the estate is pending in Indiana.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.27; P.L.205-2013, SEC.113.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 10. Refund of Inheritance Tax Erroneously or Illegally Collected › 6-4.1-10-5. Probate Court Determination; Appeal

Sec. 5. When an appeal is initiated under section 4 of this chapter, the probate court shall determine the amount of any tax refund due. Either party may appeal the probate court's decision to the tax court in accordance with the rules of appellate procedure.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.28; P.L.59-1990, SEC.2.