Refiling return following appraisal; appraiser's review
Sec. 5. After an inheritance tax return filed for a resident decedent
is examined by the county inheritance tax appraiser and the probate
court, the court shall order the person responsible for filing the return
to complete the return and refile it if the court finds that the return is
incomplete. When the return is refiled, the court shall refer the
refiled return to the county inheritance tax appraiser for review by
him.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006