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Chapter 1. Definitions and Rules of Construction
6-4.1-1-0.5. Applicability of Chapter - Sec. 0.5. This chapter does not apply to a property...
6-4.1-1-0.7. Rule Concerning Property Interests Transferred by a Decedent Dying Before January 1, 2013 - Sec. 0.7. The repeal of: (1) IC 6-4.1-2; (2) IC...
6-4.1-1-1. Application to Article - Sec. 1. The definitions and rules of construction contained in...
6-4.1-1-2. "Appropriate Probate Court" - Sec. 2. "Appropriate probate court" means the probate court which...
6-4.1-1-3. Classes of Transferees; Adopted Child as Natural Child - Sec. 3. (a) "Class A transferee" means a transferee who...
6-4.1-1-3.5. "Entity" - Sec. 3.5. "Entity" refers to a partnership, limited partnership, limited...
6-4.1-1-4. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by Acts...
6-4.1-1-5. "Intangible Personal Property" - Sec. 5. "Intangible personal property" means incorporeal property, such as...
6-4.1-1-6. "Intestate Succession" - Sec. 6. "Intestate succession" means a property interest transfer which...
6-4.1-1-7. "Non-Resident Decedent" - Sec. 7. "Non-resident decedent" means an individual who was not...
6-4.1-1-8. "Person" - Sec. 8. "Person" includes a sole proprietorship, partnership, association, corporation,...
6-4.1-1-9. "Personal Representative" - Sec. 9. "Personal representative" means a person who is appointed...
6-4.1-1-10. "Probate Court" - Sec. 10. "Probate court" means a court of this state...
6-4.1-1-11. "Resident Decedent" - Sec. 11. "Resident decedent" means an individual who was domiciled...
6-4.1-1-12. Repealed - As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.58-1990,...
6-4.1-1-13. "Tangible Personal Property" - Sec. 13. "Tangible personal property" means corporeal personal property, such...
6-4.1-1-14. "Taxable Transfer" - Sec. 14. "Taxable transfer" means a property interest transfer which...
6-4.1-1-15. Gender; Singular as Plural - Sec. 15. (a) Whenever a masculine gender pronoun is used...
Chapter 2. Repealed - Repealed by P.L.79-2017, SEC.13.
Chapter 3. Repealed - Repealed by P.L.79-2017, SEC.14.
Chapter 4. Filing Requirements
6-4.1-4-0.1. Repealed - As added by P.L.220-2011, SEC.152. Repealed by P.L.79-2017, SEC.15.
6-4.1-4-0.2. Applicability - Sec. 0.2. This chapter does not apply to a property...
6-4.1-4-0.5. Inheritance Tax Return Not Required; Affidavits; Liens - Sec. 0.5. (a) No inheritance tax return is required under...
6-4.1-4-1. Inheritance Tax Return; Contents - Sec. 1. (a) Except as otherwise provided in section 0.5...
6-4.1-4-2. Extension of Filing Time; Subsequent Extensions - Sec. 2. (a) If the Internal Revenue Service allows an...
6-4.1-4-3. Failure to File; Court Ordered Appearance Upon Request of Interested Parties - Sec. 3. The appropriate probate court shall order a person...
6-4.1-4-4. Court Order; Appearance Upon Request of Interested Parties - Sec. 4. The appropriate probate court may order a personal...
6-4.1-4-5. Removal of Personal Representative; Grounds - Sec. 5. The appropriate probate court may order the removal...
6-4.1-4-6. Penalties for Failure to File Return; Waiver - Sec. 6. (a) Except as provided in subsection (b), the...
6-4.1-4-7. Nonresident Decedent; Inheritance Tax Return - Sec. 7. (a) Except as otherwise provided in section 0.5...
6-4.1-4-8. Federal Estate Tax Return; Filing With State - Sec. 8. If a federal estate tax return is filed...
6-4.1-4-9. Filing Fee Prohibited - Sec. 9. A person may not be required to pay...
Chapter 5. Determination of Inheritance Tax
6-4.1-5-0.5. Applicability - Sec. 0.5. This chapter does not apply to a property...
6-4.1-5-1. Tax Rates; Transfers to Classes A, B, and C Transferees - Sec. 1. (a) For purposes of this section, the net...
6-4.1-5-1.1. Repealed - As added by P.L.157-2012, SEC.9. Repealed by P.L.205-2013, SEC.105.
6-4.1-5-1.5. Fair Market Value; Appraisal Date - Sec. 1.5. (a) For purposes of determining the fair market...
6-4.1-5-2. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by Acts...
6-4.1-5-3. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002,...
6-4.1-5-4. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016,...
6-4.1-5-5. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016,...
6-4.1-5-6. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by Acts...
6-4.1-5-7. Petition for Order of No Inheritance Tax Due - Sec. 7. If the personal representative of a resident decedent's...
6-4.1-5-8. Hearing Upon Petition for Order of No Inheritance Tax Due; Rehearing - Sec. 8. (a) If a petition is filed under section...
6-4.1-5-9. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002,...
6-4.1-5-10. Orders of Inheritance Tax and Witness Fees Due; Form - Sec. 10. (a) The department of state revenue shall determine...
6-4.1-5-11. Determination of Inheritance Tax Due; Mailing of Copies to Interested Persons - Sec. 11. The department of state revenue shall immediately mail...
6-4.1-5-12. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.171-1984,...
6-4.1-5-13. Appointment of Temporary Guardian - Sec. 13. A probate court shall appoint a temporary guardian...
6-4.1-5-14. Appraisal and Determination of Tax Due on Nonresident Decedent's Estate; Determination Without Court Intervention - Sec. 14. The department of state revenue shall determine the...
6-4.1-5-15. Orders With Respect to Nonresident Decedent's Estate; Filing Fees - Sec. 15. (a) The department of state revenue shall, with...
6-4.1-5-16. Notice of Taxes Due Upon Nonresident Decedent's Estate - Sec. 16. The department of state revenue shall, by mail,...
6-4.1-5-17. Transfers by Will; Property Not Specifically Bequeathed or Devised - Sec. 17. When property is transferred by will and is...
Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests
6-4.1-6-0.5. Applicability - Sec. 0.5. This chapter does not apply to a property...
6-4.1-6-1. Mortality Standards and Actuarial Tables; Valuation of Future Interests - Sec. 1. (a) For purposes of this article, the department...
6-4.1-6-2. Property Interests That May Be Divested - Sec. 2. The department of state revenue shall appraise a...
6-4.1-6-3. Agreements With Department for Computing Taxes - Sec. 3. (a) The department of state revenue and a...
6-4.1-6-4. Determinations of the Manner in Which Property Probably Will Be Distributed - Sec. 4. For purposes of determining the inheritance tax imposed...
6-4.1-6-5. Appraisal of Limited, Contingent, Dependent, or Determinable Interests - Sec. 5. If a probate court files an application with...
6-4.1-6-6. Contingent or Defeasible Future Interests; Appraisal - Sec. 6. (a) If proceedings have not been instituted under...
Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations
6-4.1-7-0.1. Repealed - As added by P.L.220-2011, SEC.153. Repealed by P.L.79-2017, SEC.31.
6-4.1-7-0.5. Applicability - Sec. 0.5. This chapter does not apply to a property...
6-4.1-7-1. Rehearing - Sec. 1. A person who is dissatisfied with an inheritance...
6-4.1-7-2. Reappraisal; Petition; Time of Filing - Sec. 2. A person who is dissatisfied with an appraisal...
6-4.1-7-3. Appointment of Reappraiser; Powers; Compensation - Sec. 3. When a reappraisal petition is filed under section...
6-4.1-7-4. Report or Reappraisal; Redetermination of Taxes; Filing of Redetermination - Sec. 4. (a) After the appraiser, if any, appointed under...
6-4.1-7-5. Non-Resident Decedent's Property; Appeal of Department Determination; Procedures - Sec. 5. (a) A person who is dissatisfied with an...
6-4.1-7-6. Probate Court Determination of Tax Due as Provisional Estimate; Redetermination Resulting From Federal Estate Tax Valuation - Sec. 6. (a) The department of state revenue may accept...
6-4.1-7-6.5. Probate Court Review of an Inheritance Tax Determination or Appraisal Made by the Department of State Revenue - Sec. 6.5. An inheritance tax determination or an appraisal made...
6-4.1-7-7. Redetermination of Inheritance Tax; Appeal - Sec. 7. A probate court's redetermination of inheritance tax under...
Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of Decedent's Property
6-4.1-8-0.1. Repealed - As added by P.L.220-2011, SEC.154. Repealed by P.L.79-2017, SEC.35.
6-4.1-8-0.5. Applicability - Sec. 0.5. This chapter does not apply to a property...
6-4.1-8-1. Attachment and Termination of Lien; Persons Liable for Inheritance Tax - Sec. 1. The inheritance tax imposed as a result of...
6-4.1-8-2. Transfers Prohibited Until Tax Paid; Limited Transfers - Sec. 2. (a) The personal representative of a decedent's estate...
6-4.1-8-3. Sale of Property to Pay Decedent's Debts - Sec. 3. In order to pay the inheritance tax imposed...
6-4.1-8-4. Personal Property; Consent to Transfer - Sec. 4. (a) A person who has possession of or...
6-4.1-8-4.5. Repealed - As added by Acts 1980, P.L.57, SEC.21. Amended by Acts...
6-4.1-8-4.6. Checking Account; Notice of Transfer of Funds to Person Other Than Surviving Spouse - Sec. 4.6. A person who has possession of or control...
6-4.1-8-5. Life Insurance Proceeds; Damages Payable in a Cause of Action Maintained by a Personal Representative - Sec. 5. (a) Within ten (10) days after life insurance...
6-4.1-8-6. Repealed - As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.6-1999,...
6-4.1-8-7. Violations of Ic 6-4.1-8-4 or Ic 6-4.1-8-5; Penalties - Sec. 7. If a person violates a provision of section...
6-4.1-8-8. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by Acts...
Chapter 9. General Inheritance Tax Collection Provisions
6-4.1-9-0.1. Repealed - As added by P.L.220-2011, SEC.155. Repealed by P.L.79-2017, SEC.39.
6-4.1-9-0.5. Applicability - Sec. 0.5. This chapter does not apply to a property...
6-4.1-9-1. Due Date for Taxes; Interest on Delinquent Portion; Unavoidable Delays - Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b),...
6-4.1-9-1.5. Due Date for Taxes When Petition for Redetermination of Inheritance Taxes Filed - Sec. 1.5. If inheritance tax is imposed because a petition...
6-4.1-9-2. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001,...
6-4.1-9-3. Inheritance Tax Due as Result of Non-Resident Decedent's Death; Book Showing Tax Due - Sec. 3. The department of state revenue shall maintain a...
6-4.1-9-4. Tax Payments Resulting From Non-Resident Decedent's Death; Monthly Reports - Sec. 4. A person who is liable for inheritance tax...
6-4.1-9-5. Collection and Payment of Taxes - Sec. 5. (a) A person who is liable for inheritance...
6-4.1-9-6. State and County Tax Allocation Amounts; Deposit of Interest or Penalties in State General Fund - Sec. 6. (a) The department of state revenue shall distribute...
6-4.1-9-7. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.30-1994,...
6-4.1-9-8. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016,...
6-4.1-9-9. Repealed - As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.79-2017,...
6-4.1-9-10. Repealed - As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.30-1994,...
6-4.1-9-11. Action for Failure to Pay Inheritance Tax; Payment of Tax After Prosecution - Sec. 11. (a) If the department of state revenue believes...
6-4.1-9-12. Appointment of Resident or Special Administrator for Non-Resident Decedent's Estate - Sec. 12. The Probate Court of Marion County may appoint...
6-4.1-9-13. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by Acts...
Chapter 10. Refund of Inheritance Tax Erroneously or Illegally Collected
6-4.1-10-1. Refund for Illegally or Erroneously Collected Tax; Time for Filing - Sec. 1. (a) A person may file with the department...
6-4.1-10-1.5. Repealed - As added by P.L.205-2013, SEC.112. Repealed by P.L.79-2017, SEC.48.
6-4.1-10-2. Time Limits for Filing for Property Interests Under Ic 6-4.1-6 - Sec. 2. The time limits prescribed in section 1 of...
6-4.1-10-3. Orders for Refund; Funds From Which Payable; Credit - Sec. 3. (a) The department of state revenue shall review...
6-4.1-10-4. Appeal of Refund Order; Complaint; Jurisdiction - Sec. 4. (a) A person who files a claim for...
6-4.1-10-5. Probate Court Determination; Appeal - Sec. 5. When an appeal is initiated under section 4...
6-4.1-10-6. Annual Appropriation to Pay Refund - Sec. 6. Amounts sufficient to pay the refunds provided for...
Chapter 11. Repealed - Repealed by P.L.79-2017, SEC.49.
Chapter 11.5. Repealed - Repealed by P.L.205-2013, SEC.122.
Chapter 12. General Administrative Provisions
6-4.1-12-0.5. Inheritance Tax Not Imposed on a Transfer of Property Resulting From the Death of an Individual Who Dies After December 31, 2012 - Sec. 0.5. (a) For an individual who dies after December...
6-4.1-12-1. Powers of the Probate Court - Sec. 1. (a) Except as otherwise provided in this article,...
6-4.1-12-2. Appraisal of Transferred Property Interests - Sec. 2. To determine the inheritance tax with respect to...
6-4.1-12-3. Repealed - As added by Acts 1976, P.L.18, SEC.1. Repealed by Acts...
6-4.1-12-4. Repealed - As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016,...
6-4.1-12-5. Compromise Agreements Concerning Tax or Interest on Delinquency - Sec. 5. (a) If one (1) of the conditions listed...
6-4.1-12-6. Powers and Duties of Department of State Revenue - Sec. 6. The department of state revenue: (1) shall supervise...
6-4.1-12-6.5. Determination of Department of State Revenue Resulting in Tax Increase; Statement in Rules - Sec. 6.5. All changes in the department of state revenue's...
6-4.1-12-7. Investigative Powers of Department of State Revenue; Witness Fees - Sec. 7. For the purpose of conducting an investigation described...
6-4.1-12-8. Inheritance Tax Administrator; Appointment; Salary - Sec. 8. The governor shall, with the advice of the...
6-4.1-12-9. Powers and Duties of Inheritance Tax Administrator - Sec. 9. The inheritance tax administrator: (1) shall supervise the...
6-4.1-12-10. Special Auditor, Appraiser, or Counsel; Compensation - Sec. 10. A special auditor, appraiser, or counsel appointed by...
6-4.1-12-11. Information and Investigations Concerning Non-Resident's Estates - Sec. 11. The department of state revenue and the inheritance...
6-4.1-12-12. Disclosure of Inheritance Tax Information; Offense - Sec. 12. (a) The department, the department's counsel, agents, clerks,...