Accrual of tax; time for payment
Sec. 3. (a) The Indiana estate tax accrues at the time of the
decedent's death. Except as provided in subsection (b) of this section,
the Indiana estate tax is due twelve (12) months after the date of the
decedent's death.
(b) Any Indiana estate tax that results from a final change in the
amount of federal estate tax is due:
(1) eighteen (18) months after the date of the decedent's death;
or
(2) one (1) month after final notice of the federal estate tax due
is given to the person liable for the tax;
whichever is later.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001,
SEC.8.
Last modified: May 28, 2006