Indiana Code - Taxation - Title 6, Section 6-4.1-5-8

Hearing upon petition for order of no inheritance tax due;
rehearing

Sec. 8. If a petition is filed under section 7 of this chapter, the
probate court may hold a hearing on the petition. If the court elects
to hold a hearing, it shall give notice of the hearing in the same
manner prescribed for giving the notice required under section 9 of
this chapter. After the probate court completes its examination of the
petition, the court may enter an order stating that no inheritance tax
is due as a result of the decedent's death. If the court enters such an
order, the petitioner is not required to file an inheritance tax return.
However, a person may petition the appropriate probate court under
IC 6-4.1-7 for a rehearing on the court's order or for a reappraisal of
the property interests transferred by the decedent.

As added by Acts 1976, P.L.18, SEC.1.

Last modified: May 28, 2006