Sec. 3. The department of state revenue shall maintain a book which indicates the amount of inheritance tax due as a result of a non-resident decedent's death. When the department gives an inheritance tax notice required by IC 6-4.1-5-16, the department shall concurrently enter in the book the amount of inheritance tax stated in the notice. The book required by this section is a public record.
As added by Acts 1976, P.L.18, SEC.1.
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