Rehearing
Sec. 1. A person who is dissatisfied with an inheritance tax
determination made by a probate court with respect to a resident
decedent's estate may obtain a rehearing on the determination. To
obtain the rehearing, the person must file a petition for rehearing
with the probate court within one hundred twenty (120) days after
the determination is made. In the petition, the person must state the
grounds for the rehearing. The probate court shall base the rehearing
on evidence presented at the original hearing plus any additional
evidence which the court elects to hear.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.48-1992,
SEC.1.
Last modified: May 28, 2006