Nonresident decedent; inheritance tax return
Sec. 7. (a) Except as otherwise provided in section 0.5 of this
chapter, the personal representative of a nonresident decedent's estate
or the trustee or transferee of property transferred by the decedent
shall file an inheritance tax return with the department of state
revenue within nine (9) months after the date of the decedent's death.
The person filing the return shall file it under oath on the forms
prescribed by the department of state revenue. The return shall:
(1) contain a statement of all property interests transferred by
the decedent under taxable transfers;
(2) indicate the fair market value, as of the appraisal date
prescribed by IC 6-4.1-5-1.5, of each property interest included
in the statement;
(3) contain an itemized list of all inheritance tax deductions
claimed with respect to property interests included in the
statement;
(4) contain a list which indicates the name and address of each
transferee of the property interests included in the statement and
which indicates the total value of the property interests
transferred to each transferee; and
(5) contain the name and address of the attorney for the
personal representative or for the person filing the return.
(b) If the decedent died testate, the person filing the return shall
attach a copy of the decedent's will to the return.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),
P.L.6, SEC.6; Acts 1980, P.L.57, SEC.10; P.L.67-1988, SEC.2;
P.L.252-2001, SEC.4.
Last modified: May 28, 2006