Sec. 5. When an appeal is initiated under section 4 of this chapter, the probate court shall determine the amount of any tax refund due. Either party may appeal the probate court's decision to the tax court in accordance with the rules of appellate procedure.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.28; P.L.59-1990, SEC.2.
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