Report or reappraisal; redetermination of taxes; filing of
redetermination
Sec. 4. (a) After the appraiser, if any, appointed under section 3
of this chapter files his appraisal report, the probate court shall
redetermine the inheritance tax due with respect to the property
interests transferred by the resident decedent. In making the
redetermination, the court shall follow the same procedures it is
required to follow under IC 6-4.1-5-9, IC 6-4.1-5-10, and
IC 6-4.1-5-11 when making an original inheritance tax determination.
(b) The probate court's redetermination of the inheritance tax due
supersedes the court's original determination. The court shall file a
copy of the redetermination with the clerk of the court.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.1-1991,
SEC.54.
Last modified: May 28, 2006