Audit of quarterly reports; report and disposition of shortages and
excessive payments
Sec. 9. The department of state revenue shall audit the quarterly
inheritance tax reports required by section 7 of this chapter. The
department shall report any shortage which it discovers to the
appropriate county treasurer and county auditor. If the department
notifies them of a shortage, the county treasurer and county auditor
shall promptly issue a warrant to the state treasurer for the balance
due the state. If the department, through its audit, discovers that an
excessive payment has been made, the amount of the excess shall be
refunded in the same manner that refunds are made under
IC 6-4.1-10.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006