Indiana Code - Taxation - Title 6, Section 6-4.1-12-1

Jurisdiction of probate court to determine inheritance tax

Sec. 1. The probate court of the county:
(1) in which a resident decedent was domiciled at the time of
the decedent's death; or
(2) in which the resident decedent's estate is being administered,
if different from the county described in subdivision (1);
has jurisdiction to determine the inheritance tax imposed as a result
of the resident decedent's death and to hear all matters related to the
tax determination. However, if two (2) or more courts in a county
have probate jurisdiction, the first court acquiring jurisdiction under
this article acquires exclusive jurisdiction over the inheritance tax
determination.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),
P.L.6, SEC.11; P.L.86-1995, SEC.9.

Last modified: May 28, 2006