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.
Last modified: May 28, 2006