Sec. 2. The time limits prescribed in section 1 of this chapter for filing a refund claim do not apply if the claim is for the refund of inheritance tax which has been determined in the manner provided in IC 6-4.1-6.
As added by Acts 1976, P.L.18, SEC.1.
Structure Indiana Code
Chapter 10. Refund of Inheritance Tax Erroneously or Illegally Collected
6-4.1-10-1. Refund for Illegally or Erroneously Collected Tax; Time for Filing
6-4.1-10-2. Time Limits for Filing for Property Interests Under Ic 6-4.1-6
6-4.1-10-3. Orders for Refund; Funds From Which Payable; Credit
6-4.1-10-4. Appeal of Refund Order; Complaint; Jurisdiction