Sec. 6. (a) Except as provided in subsection (b), the department of state revenue shall charge a person who fails to file an inheritance tax return on or before the due date a penalty in an amount that equals:
(1) fifty cents ($0.50) per day for each day that the return is delinquent; or
(2) fifty dollars ($50);
whichever is less. The department of state revenue shall include the penalty in the inheritance tax order that it issues with respect to the decedent's estate. The person to whom the penalty is charged shall pay the penalty to the department of state revenue.
(b) The department of state revenue may waive the penalty otherwise required under subsection (a) if the department of state revenue finds that the person had a justifiable excuse for not filing the return on or before the due date.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.86-1995, SEC.6; P.L.190-2016, SEC.4; P.L.79-2017, SEC.19.
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