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.
Last modified: May 28, 2006