Federal estate tax return; filing with state
Sec. 8. If a federal estate tax return is filed for a decedent's estate
and if a tax is imposed under this article as a result of the decedent's
death, the personal representative of the decedent's estate or the
trustee or transferee of property transferred by the decedent shall:
(1) concurrently with the filing of the federal estate tax return
file a signed copy of that return with the department of state
revenue; and
(2) file a copy of the final determination of federal estate tax,
whether issued by the internal revenue service or a federal
court, with the department of state revenue within thirty (30)
days after it is received.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006