Penalties for failure to file return; waiver
Sec. 6. (a) Except as provided in subsection (b) of this section, the
appropriate probate court shall charge a person who fails to file an
inheritance tax return on or before the due date a penalty in an
amount which equals:
(1) fifty cents ($0.50) per day for each day that the return is
delinquent; or
(2) fifty dollars ($50);
whichever is less. The court shall include the penalty in the
inheritance tax decree which it issues with respect to the decedent's
estate. The person to whom the penalty is charged shall pay it to the
treasurer of the county in which the resident decedent was domiciled
at the time of the resident decedent's death.
(b) The appropriate probate court may waive the penalty
otherwise required under subsection (a) of this section if the court
finds that the person had a justifiable excuse for not filing the return
on or before the due date.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.86-1995,
SEC.6.
Last modified: May 28, 2006