IC 6-4.1-10
    Chapter 10. Refund of Inheritance Tax Erroneously or IllegallyCollected

IC 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 of state revenuea claim for the refund of inheritance or Indiana estate tax which hasbeen erroneously or illegally collected. Except as provided in section2 of this chapter, the person must file the claim within three (3) yearsafter the tax is paid or within one (1) year after the tax is finallydetermined, whichever is later.
    (b) The amount of the refund that a person is entitled to receiveunder this chapter equals the amount of the erroneously or illegallycollected tax, plus interest calculated as specified in subsection (c).
    (c) If a tax payment that has been erroneously or illegallycollected is not refunded within ninety (90) days after the later of thedate on which:
        (1) the refund claim is filed with the department of staterevenue; or
        (2) the inheritance tax return is received by the department ofstate revenue;
interest accrues at the rate of six percent (6%) per annum computedfrom the date under subdivision (1) or (2), whichever applies, untilthe tax payment is refunded.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,P.L.57, SEC.25; P.L.211-2007, SEC.33; P.L.182-2009(ss), SEC.232.

IC 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 this chapter forfiling a refund claim do not apply if the claim is for the refund ofinheritance tax which has been determined in the manner providedin IC 6-4.1-6.
As added by Acts 1976, P.L.18, SEC.1.

IC 6-4.1-10-3
Orders for refund; funds from which payable; credit
    Sec. 3. (a) The department of state revenue shall review eachclaim for refund and shall enter an order either approving, partiallyapproving, or disapproving the refund. If the department eitherapproves or partially approves a claim for refund, the departmentshall send a copy of the order to:
        (1) the treasurer of the county that collected the tax, if therefund applies to inheritance tax collected as a result of aresident decedent's death; and
        (2) the treasurer of state.
The treasurer of state shall pay the refund from money which isunder his control and which has not otherwise been appropriated.The treasurer of state shall receive a credit for the county portion of

the amount so refunded, and the county treasurer of the county owingthe credit shall account for the credit on the county's inheritance taxreport for the quarter in which the refund is paid.
    (b) Within five (5) days after entering an order with respect to aclaim for refund filed under section 1 of this chapter, the departmentshall send a copy of the order to the person who filed the claim.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,P.L.57, SEC.26; P.L.98-2000, SEC.5.

IC 6-4.1-10-4
Appeal of refund order; complaint; jurisdiction
    Sec. 4. (a) A person who files a claim for the refund of inheritanceor Indiana estate tax may appeal any refund order which thedepartment of state revenue enters with respect to his claim. Toinitiate the appeal, the person must, within ninety (90) days after thedepartment enters the order, file a complaint in which the departmentis named as the defendant.
    (b) The court which has jurisdiction over an appeal initiated underthis section is:
        (1) the probate court of the county in which administration ofthe estate is pending, if the appeal involves either a resident ora nonresident decedent's estate and administration of the estateis pending;
        (2) the probate court of the county in which the decedent wasdomiciled at the time of his death, if the appeal involves aresident decedent's estate and no administration of the estate ispending in Indiana; or
        (3) the probate court of any county in which any of thedecedent's property was located at the time of his death, if theappeal involves a nonresident decedent's estate and noadministration of the estate is pending in Indiana.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,P.L.57, SEC.27.

IC 6-4.1-10-5
Probate court determination; appeal
    Sec. 5. When an appeal is initiated under section 4 of this chapter,the probate court shall determine the amount of any tax refund due.Either party may appeal the probate court's decision to the tax courtin accordance with the rules of appellate procedure.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,P.L.57, SEC.28; P.L.59-1990, SEC.2.

IC 6-4.1-10-6
Annual appropriation to pay refund
    Sec. 6. Amounts sufficient to pay the refunds provided for underthis chapter are annually appropriated.
As added by Acts 1976, P.L.18, SEC.1.