Collection and payment of taxes; receipts
Sec. 5. (a) A person who is liable for inheritance tax imposed as
a result of a resident decedent's death shall pay the tax to the
treasurer of the county in which the resident decedent was domiciled
at the time of the resident decedent's death. If such a person believes
that more inheritance tax is due as a result of the resident decedent's
death than the amount of tax determined by the court under
IC 6-4.1-5-10, the person may, without obtaining another court
determination, pay the additional tax and any interest due on the
additional tax to the county treasurer.
(b) The county treasurer shall collect the tax, shall issue a receipt
for the tax payment in duplicate, and shall send one (1) copy of the
receipt to the department of state revenue. The department shall
countersign the receipt, shall affix its seal to the receipt, and shall
return the signed and sealed receipt to the payor. The department
shall also charge the county treasurer with the amount of inheritance
tax collected by him.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979,
P.L.75, SEC.12; Acts 1980, P.L.57, SEC.23; P.L.86-1995, SEC.7.
Last modified: May 28, 2006