Notice of taxes due upon nonresident decedent's estate
Sec. 16. The department of state revenue shall, by mail, give
notice of the inheritance tax due as a result of a nonresident
decedent's death to the personal representative of the decedent's
estate or the trustee of property transferred by the decedent.
However, if there is no personal representative or trustee, the
department shall give the notice to each person liable for payment of
the tax. Unless an appeal is initiated under IC 6-4.1-7-5 within ninety
(90) days after the notice is given, the inheritance tax stated by the
department in the notice is final.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006