Action for failure to pay inheritance tax; payment of tax after
prosecution
Sec. 11. (a) If the department of state revenue believes that a
person has failed to pay inheritance tax for which the person is liable
under a court order, the department may file in the appropriate
probate court an action in the name of the state to enforce payment
of the tax. This action must be commenced within ten (10) years after
the date of the order imposing the tax unless the court has not
complied with IC 6-4.1-5-11. Every person who is liable for the
inheritance tax is liable to the department of state revenue for
payment of the tax. The amounts collected under this section shall be
distributed under section 6 of this chapter.
(b) When an action has been successfully prosecuted under this
section, the person who is liable for the inheritance tax due from any
property which is subject to the inheritance tax shall then pay the
amount due from the person to the department of state revenue.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.26-1985,
SEC.12; P.L.60-1996, SEC.1.
Last modified: May 28, 2006