Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the inheritance tax due without the intervention of a court.
As added by Acts 1976, P.L.18, SEC.1.
Structure Indiana Code
Chapter 5. Determination of Inheritance Tax
6-4.1-5-1. Tax Rates; Transfers to Classes A, B, and C Transferees
6-4.1-5-1.5. Fair Market Value; Appraisal Date
6-4.1-5-7. Petition for Order of No Inheritance Tax Due
6-4.1-5-8. Hearing Upon Petition for Order of No Inheritance Tax Due; Rehearing
6-4.1-5-10. Orders of Inheritance Tax and Witness Fees Due; Form
6-4.1-5-11. Determination of Inheritance Tax Due; Mailing of Copies to Interested Persons
6-4.1-5-13. Appointment of Temporary Guardian
6-4.1-5-15. Orders With Respect to Nonresident Decedent's Estate; Filing Fees
6-4.1-5-16. Notice of Taxes Due Upon Nonresident Decedent's Estate
6-4.1-5-17. Transfers by Will; Property Not Specifically Bequeathed or Devised