CHAPTER 12. GENERAL ADMINISTRATIVE PROVISIONS
IC 6-4.1-12
Chapter 12. General Administrative Provisions
IC 6-4.1-12-1
Jurisdiction of probate court to determine inheritance tax
Sec. 1. The probate court of the county:
(1) in which a resident decedent was domiciled at the time ofthe decedent's death; or
(2) in which the resident decedent's estate is being administered,if different from the county described in subdivision (1);
has jurisdiction to determine the inheritance tax imposed as a resultof the resident decedent's death and to hear all matters related to thetax determination. However, if two (2) or more courts in a countyhave probate jurisdiction, the first court acquiring jurisdiction underthis article acquires exclusive jurisdiction over the inheritance taxdetermination.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),P.L.6, SEC.11; P.L.86-1995, SEC.9.
IC 6-4.1-12-2
County assessor as inheritance tax appraiser; appointment ofother; fees
Sec. 2. Each county assessor shall serve as the county inheritancetax appraiser for the county he serves. However, the appropriateprobate court shall appoint a competent and qualified resident of thecounty to appraise property transferred by a resident decedent if thecounty assessor is:
(1) beneficially interested as an heir of the decedent's estate;
(2) the personal representative of the decedent's estate; or
(3) related to the decedent or a beneficiary of the decedent'sestate within the third degree of consanguinity or affinity.
A person who is appointed to act as the county inheritance taxappraiser under this section shall receive a fee for his services. Thecourt, subject to the approval of the department of state revenue,shall set the fee.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-3
Repealed
(Repealed by Acts 1982, P.L.1, SEC.71.)
IC 6-4.1-12-4
Equipment costs
Sec. 4. The county assessor shall receive funds from the countyto pay the actual cost of equipment which he needs to perform theduties assigned to him under this article.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-5
Compromise agreements concerning tax or interest on delinquency Sec. 5. (a) If one (1) of the conditions listed in subsection (b) ofthis section exists, the department of state revenue may, with theadvice and approval of the attorney general, enter into a compromiseagreement concerning the amount of any inheritance tax, or interestcharges on delinquent inheritance tax, to be collected under thisarticle. The department may enter into such an agreement with thepersonal representative of a decedent's estate or with the transfereeof property transferred by the decedent.
(b) The department may enter into a compromise agreement underthis section only if the department and the attorney general believethat a substantial doubt exists as to:
(1) the right to impose the tax under applicable Indiana law;
(2) the constitutionality, under either the Indiana or UnitedStates Constitutions, of the imposition of the tax;
(3) the correct value of property transferred under a taxabletransfer;
(4) the correct amount of tax due;
(5) the collectability of the tax; or
(6) whether the decedent was a resident or a non-resident of thisstate.
(c) After payment of the inheritance tax agreed to by the partiesto a compromise agreement entered into under this section, the issueof the amount of tax to be collected may be reopened only if theagreement was entered into fraudulently.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-6
Powers and duties of department of state revenue
Sec. 6. The department of state revenue:
(1) shall supervise the enforcement of this article;
(2) shall supervise the collection of taxes imposed under thisarticle;
(3) shall investigate the manner in which this article isadministered and enforced in the various counties of this state;
(4) shall provide the forms and books required to implementthis article;
(5) shall promulgate any rules or regulations which arenecessary for the interpretation or the enforcement of thisarticle;
(6) may investigate any facts or circumstances which arerelevant to the taxes imposed under this article;
(7) shall provide the inheritance tax administrator with asecretary; and
(8) may provide the inheritance tax administrator withassistants, clerks, or stenographers.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-6.5
Determination of department of state revenue resulting in taxincrease; statement in rules Sec. 6.5. All changes in the department of state revenue'sinterpretations of IC 6-4.1 that could increase a person's tax liabilitymust be stated in rules promulgated under IC 4-22-2. In no event maya change in a departmental interpretation of IC 6-4.1 that couldincrease a person's tax liability take effect before the date on whichit is promulgated in a rule.
As added by Acts 1979, P.L.75, SEC.14.
IC 6-4.1-12-7
Investigative powers of department of state revenue; witness fees
Sec. 7. For the purpose of conducting an investigation describedunder clause (3) or clause (6) of section 6 of this chapter, thedepartment of state revenue may:
(1) subpoena evidence;
(2) subpoena witnesses;
(3) administer oaths; or
(4) take testimony concerning any matter.
Each witness examined by the department is entitled to receive a feeequal to the same fee paid witnesses subpoenaed to appear before acourt of record. The witness fee shall be paid in the same manner thaterroneous tax payments are refunded under IC 6-4.1-10.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-8
Inheritance tax administrator; appointment; salary
Sec. 8. The governor shall, with the advice of the department ofstate revenue, appoint a state inheritance tax administrator. Theinheritance tax administrator shall receive a salary to be fixed in themanner prescribed in IC 4-12-1-13. In addition, he shall receive thesame mileage and travel allowances which other state employeesreceive.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-9
Powers and duties of inheritance tax administrator
Sec. 9. The inheritance tax administrator:
(1) shall supervise the administration of this article;
(2) shall, on behalf of the department of state revenue, performthe administrative duties assigned to the department under thisarticle;
(3) shall file reports with the department of state revenue on thefirst day of January, April, July, and October of each year;
(4) may, with the approval of the governor, employ specialauditors or appraisers to appraise any property interest which istransferred by a decedent under a taxable transfer; and
(5) may, with the approval of the governor, employ specialcounsel to advise the administrator or to represent theadministrator or the department of state revenue in anyproceeding initiated by or against the administrator or thedepartment.As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-10
Special auditor, appraiser, or counsel; compensation
Sec. 10. A special auditor, appraiser, or counsel appointed by theinheritance tax administrator under section 9 of this chapter shallreceive compensation for his services in an amount fixed by theadministrator and the governor. When a claim for the compensationis approved by the administrator and the governor, the state auditorshall issue a warrant to the claimant in the amount so approved. Thestate auditor shall draw the warrant on taxes collected under thisarticle. The state treasurer shall pay the warrant.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-11
Information and investigations concerning non-resident's estates
Sec. 11. The department of state revenue and the inheritance taxadministrator shall gather information and make investigationsconcerning the estates of non-residents whose deaths result in theimposition of a tax under this article.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-12
Disclosure of inheritance tax information; offense
Sec. 12. (a) The department, the department's counsel, agents,clerks, stenographers, other employees, or former employees, or anyother person who gains access to the inheritance tax files shall notdivulge any information disclosed by the documents required to befiled under this article. However, disclosure may be made in thefollowing cases:
(1) To comply with an order of a court.
(2) To the members and employees of the department.
(3) To the members and employees of county offices and courtsto the extent they need the information for inheritance taxpurposes. IC 5-14-3-6.5 does not apply to this subdivision.
(4) To the governor.
(5) To the attorney general.
(6) To any other legal representative of the state in any actionpertaining to the tax due under this article.
(7) To any authorized officer of the United States, when therecipient agrees that the information is confidential and will beused solely for official purposes.
(8) Upon the receipt of a certified request, to any designatedofficer of a tax department of any other state, district, territory,or possession of the United States, when the state, district,territory, or possession permits the exchange of like informationwith the taxing officials of Indiana and when the recipientagrees that the information is confidential and will be usedsolely for tax collection purposes.
(9) Upon receipt of a written request, to the director of the
department of child services or to the director of the division offamily resources and to any county director of family andchildren, when the recipient agrees that the information isconfidential and will be used only in connection with theirofficial duties.
(10) To the attorney listed on the inheritance tax return underIC 6-4.1-4-1 or IC 6-4.1-4-7.
(11) To a devisee, an heir, a successor in interest, or a survivingjoint tenant of the decedent for whom an inheritance tax returnwas filed or, upon the receipt of a written request, to an agentor attorney of a devisee, an heir, a successor in interest, or asurviving joint tenant of the decedent.
(b) Any person who knowingly violates this section:
(1) commits a Class C misdemeanor; and
(2) shall be immediately dismissed from the person's office oremployment, if the person is an officer or employee of the state.
As added by P.L.26-1985, SEC.13. Amended by P.L.67-1988, SEC.3;P.L.58-1990, SEC.4; P.L.2-1992, SEC.70; P.L.4-1993, SEC.10;P.L.5-1993, SEC.22; P.L.145-2006, SEC.18.