Sec. 8. If a federal estate tax return is filed for a decedent's estate and if a tax is imposed under this article as a result of the decedent's death, the personal representative of the decedent's estate or the trustee or transferee of property transferred by the decedent shall:
(1) concurrently with the filing of the federal estate tax return file a signed copy of that return with the department of state revenue; and
(2) file a copy of the final determination of federal estate tax, whether issued by the internal revenue service or a federal court, with the department of state revenue within thirty (30) days after it is received.
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