Orders of inheritance tax and witness fees due; form
Sec. 10. (a) After the hearing required by section 9 of this chapter,
the probate court shall determine the fair market value of the
property interests transferred by the resident decedent and the
amount of inheritance tax due as a result of his death. The court shall
then enter an order stating the amount of inheritance tax due and the
fees due witnesses under section 4 of this chapter. If the court finds
that no inheritance tax is due, the court shall include a statement to
that effect in the order.
(b) The court shall prepare the order required by this section on
the form prescribed by the department of state revenue. The court
shall include in the order a description of all Indiana real property
owned by the resident decedent at the time of his death. The probate
court shall spread the order of record in the office of the clerk of the
circuit court. The clerk shall maintain the orders in a looseleaf
ledger.
(c) The order described in this section is confidential.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,
P.L.57, SEC.16; P.L.176-2003, SEC.1.
Last modified: May 28, 2006