Appraisal and determination of tax due on nonresident decedent's
estate; determination without court intervention
Sec. 14. The department of state revenue shall determine the
inheritance tax imposed as a result of a non-resident decedent's
death. The department may appraise the property transferred by the
decedent and determine the inheritance tax due without the
intervention of a court.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006