Sec. 7. If the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent believes that no inheritance tax is imposed under this article as a result of the decedent's death, the personal representative may file a verified petition with the department of state revenue requesting that the department of state revenue enter an order stating that no inheritance tax is due. The petitioner must include in the petition a statement of the value of the property interests transferred by the decedent.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.10; P.L.79-2017, SEC.25.
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