Sec. 4. A person who is liable for inheritance tax imposed as a result of a non-resident decedent's death shall pay the tax to the department of state revenue. The department shall collect the tax and shall issue a receipt to the person who pays it. On the first Monday of each month, the department shall report and remit to the state treasurer the inheritance tax collected by it during the preceding month under this section. The report must indicate the estates for which the inheritance taxes were paid.
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