Indiana Code - Taxation - Title 6, Section 6-4.1-5-15

Orders with respect to nonresident decedent's estate; filing fees

Sec. 15. (a) The department of state revenue shall, with respect to
a nonresident decedent's estate, enter an order which:
(1) states the fair market value of all property interests
transferred by the decedent under taxable transfers;
(2) describes all Indiana real property so transferred by the
decedent; and
(3) states the inheritance tax imposed as a result of the
decedent's death.
(b) The clerk of the circuit court of each county in which real
property described in the order is located shall spread a copy of the
order of record.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,
P.L.57, SEC.17; P.L.171-1984, SEC.5; P.L.192-1986, SEC.5;
P.L.305-1987, SEC.8.

Last modified: May 28, 2006