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 or Indiana estate tax which has
been erroneously or illegally collected. Except as provided in section
2 of this chapter, the person must file the claim within three (3) years
after the tax is paid or within one (1) year after the tax is finally
determined, whichever is later.
(b) 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 at the rate of six percent (6%) per annum
computed from the date the tax was paid to the date it is refunded.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,
P.L.57, SEC.25.
Last modified: May 28, 2006