Sec. 16. The department of state revenue shall, by mail, give notice of the inheritance tax due as a result of a nonresident decedent's death to the personal representative of the decedent's estate or the trustee of property transferred by the decedent. However, if there is no personal representative or trustee, the department shall give the notice to each person liable for payment of the tax. Unless an appeal is initiated under IC 6-4.1-7-5 within ninety (90) days after the notice is given, the inheritance tax stated by the department in the notice is final.
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