Due date for taxes when petition for redetermination of inheritance
taxes filed
Sec. 1.5. If inheritance tax is imposed because a petition is filed
under IC 6-4.1-7-6, the inheritance tax so imposed is,
notwithstanding section 1 of this chapter, not due until thirty (30)
days after notice of the final determination of federal estate tax is
received by a person liable for paying the inheritance tax. If any
inheritance tax so imposed is not paid on or before the due date, the
person liable for paying the tax shall pay interest on the delinquent
tax at the rate of six percent (6%) per year from the due date until the
tax is paid.
As added by Acts 1976, P.L.19, SEC.2.
Last modified: May 28, 2006