Sec. 1.5. If inheritance tax is imposed because a petition is filed under IC 6-4.1-7-6, the inheritance tax so imposed is, notwithstanding section 1 of this chapter, not due until thirty (30) days after notice of the final determination of federal estate tax is received by a person liable for paying the inheritance tax. If any inheritance tax so imposed is not paid on or before the due date, the person liable for paying the tax shall pay interest on the delinquent tax at the rate of six percent (6%) per year from the due date until the tax is paid.
As added by Acts 1976, P.L.19, SEC.2.
Structure Indiana Code
Chapter 9. General Inheritance Tax Collection Provisions
6-4.1-9-1. Due Date for Taxes; Interest on Delinquent Portion; Unavoidable Delays
6-4.1-9-1.5. Due Date for Taxes When Petition for Redetermination of Inheritance Taxes Filed
6-4.1-9-3. Inheritance Tax Due as Result of Non-Resident Decedent's Death; Book Showing Tax Due
6-4.1-9-4. Tax Payments Resulting From Non-Resident Decedent's Death; Monthly Reports
6-4.1-9-5. Collection and Payment of Taxes
6-4.1-9-11. Action for Failure to Pay Inheritance Tax; Payment of Tax After Prosecution
6-4.1-9-12. Appointment of Resident or Special Administrator for Non-Resident Decedent's Estate