Sec. 3. The appropriate probate court shall order a person who fails to file an inheritance tax return on or before the date the return is due to appear before the court to state why the return has not been filed if an interested party files a motion asking the court to take that action. In addition, the court may on its own motion order the person to enter such an appearance.
As added by Acts 1976, P.L.18, SEC.1.
Structure Indiana Code
Chapter 4. Filing Requirements
6-4.1-4-0.5. Inheritance Tax Return Not Required; Affidavits; Liens
6-4.1-4-1. Inheritance Tax Return; Contents
6-4.1-4-2. Extension of Filing Time; Subsequent Extensions
6-4.1-4-3. Failure to File; Court Ordered Appearance Upon Request of Interested Parties
6-4.1-4-4. Court Order; Appearance Upon Request of Interested Parties
6-4.1-4-5. Removal of Personal Representative; Grounds
6-4.1-4-6. Penalties for Failure to File Return; Waiver
6-4.1-4-7. Nonresident Decedent; Inheritance Tax Return