Extension of filing time; subsequent extensions
Sec. 2. (a) If the Internal Revenue Service allows an extension on
a federal estate tax return, the corresponding due date for the Indiana
inheritance tax return is automatically extended for the same period
as the federal extension.
(b) If the appropriate probate court finds that because of an
unavoidable delay an inheritance tax return cannot be filed within
nine (9) months after the date of decedent's death, the court may
extend the period for filing the return. After the expiration of the first
extension period, the court may grant a subsequent extension if the
person seeking the extension files a written motion which states the
reason for the delay in filing the return.
(c) For purposes of sections 3 and 6 of this chapter, an inheritance
tax return is not due until the last day of any extension period or
periods granted under this section.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001,
SEC.3; P.L.238-2005, SEC.2.
Last modified: May 28, 2006