County treasurer's quarterly report of collections; warrants
Sec. 7. (a) On the first day of January, April, July, and October of
each year, each county treasurer shall, under oath, send a written
inheritance tax report to the department of state revenue. Each report
shall state the amount of inheritance taxes collected by the county
treasurer during the preceding three (3) months and shall indicate the
estates for which the taxes were paid, who paid the taxes, and when
the taxes were paid. The county treasurer shall prepare each report
on the form prescribed by the state board of accounts.
(b) On the first day of January, April, July, and October of each
year, each county auditor shall issue a warrant to the state treasurer
for the amount of inheritance taxes, interest charges, and penalties
which the state is to receive under section 6 of this chapter. The
county treasurer shall stamp and countersign the warrant. The county
treasurer shall send the warrant to the department of state revenue
not more than thirty (30) days after the county treasurer is required
to send the related inheritance tax report for the preceding three (3)
months under subsection (a).
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.30-1994,
SEC.7.
Last modified: May 28, 2006