Appeal of refund order; complaint; jurisdiction
Sec. 4. (a) A person who files a claim for the refund of inheritance
or Indiana estate tax may appeal any refund order which the
department of state revenue enters with respect to his 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 his 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 his 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.
Last modified: May 28, 2006