Sec. 6.5. An inheritance tax determination or an appraisal made by the department of state revenue may not be directly appealed to the tax court. A person dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue must have the inheritance tax determination or appraisal reviewed by the appropriate probate court under section 1, 2, or 5 of this chapter, whichever is applicable. The probate court's action on the inheritance tax determination or an appraisal made by the department of state revenue may be appealed to the tax court under section 7 of this chapter.
As added by P.L.190-2016, SEC.23.
Structure Indiana Code
Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations
6-4.1-7-2. Reappraisal; Petition; Time of Filing
6-4.1-7-3. Appointment of Reappraiser; Powers; Compensation
6-4.1-7-4. Report or Reappraisal; Redetermination of Taxes; Filing of Redetermination
6-4.1-7-5. Non-Resident Decedent's Property; Appeal of Department Determination; Procedures