IC 6-4.1-7
    Chapter 7. Review of Inheritance Tax Appraisals and TaxDeterminations

IC 6-4.1-7-1
Rehearing
    Sec. 1. A person who is dissatisfied with an inheritance taxdetermination made by a probate court with respect to a residentdecedent's estate may obtain a rehearing on the determination. Toobtain the rehearing, the person must file a petition for rehearingwith the probate court within one hundred twenty (120) days afterthe determination is made. In the petition, the person must state thegrounds for the rehearing. The probate court shall base the rehearingon evidence presented at the original hearing plus any additionalevidence which the court elects to hear.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.48-1992,SEC.1.

IC 6-4.1-7-2
Reappraisal; petition; time of filing
    Sec. 2. A person who is dissatisfied with an appraisal approved bya probate court with respect to a resident decedent's estate mayobtain a reappraisal of the property interest involved. To obtain thereappraisal, the person must file a petition for reappraisal with theprobate court within one (1) year after the court enters an orderdetermining the inheritance tax due as a result of the decedent'sdeath. However, if the original appraisal is fraudulently orerroneously made, the person may file the reappraisal petition withintwo (2) years after the court enters the order.
As added by Acts 1976, P.L.18, SEC.1.

IC 6-4.1-7-3
Appointment of reappraiser; powers; compensation
    Sec. 3. When a reappraisal petition is filed under section 2 of thischapter, the probate court may appoint a competent person toreappraise the property interests transferred by the resident decedentunder taxable transfers. An appraiser appointed by the court underthis section has the same powers and duties, including the duty togive notice of the appraisal and the duty to make an appraisal reportto the court, as the county inheritance tax appraiser. The appointedappraiser is entitled to receive an amount fixed by the court andapproved by the department of revenue as compensation for hisservices. After the probate court certifies to the county treasurer theamount of compensation due the appointed appraiser, the countytreasurer shall pay the appraiser from county funds not otherwiseappropriated.
As added by Acts 1976, P.L.18, SEC.1.

IC 6-4.1-7-4
Report or reappraisal; redetermination of taxes; filing of

redetermination
    Sec. 4. (a) After the appraiser, if any, appointed under section 3of this chapter files his appraisal report, the probate court shallredetermine the inheritance tax due with respect to the propertyinterests transferred by the resident decedent. In making theredetermination, the court shall follow the same procedures it isrequired to follow under IC 6-4.1-5-9, IC 6-4.1-5-10, andIC 6-4.1-5-11 when making an original inheritance tax determination.
    (b) The probate court's redetermination of the inheritance tax duesupersedes the court's original determination. The court shall file acopy of the redetermination with the clerk of the court.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.1-1991,SEC.54.

IC 6-4.1-7-5
Non-resident decedent's property; appeal of departmentdetermination; procedures
    Sec. 5. (a) A person who is dissatisfied with an inheritance taxdetermination or an appraisal made by the department of staterevenue with respect to property interests transferred by anon-resident decedent may appeal the department's decision to:
        (1) the probate court of the county, if any, in whichadministration of the decedent's estate is pending; or
        (2) the probate court of any county in which any of thedecedent's property was located at the time of his death, if noadministration of the decedent's estate is pending in Indiana.
    (b) To initiate the appeal, the person must:
        (1) file a complaint within ninety (90) days after the date thatthe department mails the notice required by IC 6-4.1-5-16; and
        (2) pay, or give security to pay, the court cost resulting from theappeal and the inheritance tax to be fixed by the court.
    (c) When an appeal is initiated under this section, the court maydecide all questions concerning the fair market value of propertyinterests transferred by the decedent or concerning the inheritancetax due as a result of the decedent's death.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,P.L.57, SEC.19.

IC 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 a probatecourt's determination of the inheritance tax due as a result of adecedent's death as a provisional estimate of the inheritance taximposed.
    (b) If the final determination of federal estate tax shows a changein the fair market value of the assets of a decedent's estate or achange in deductions, the department of state revenue may petitionor cause other persons to petition the probate court which hasjurisdiction for a redetermination of the inheritance tax imposed as

a result of the decedent's death. The petition must be filed withinsixty (60) days after a copy of the final determination of federalestate tax is filed with the department as required by IC 6-4.1-4-8. Aninheritance tax redetermination which is made under this section islimited to modifications based on either a change in the fair marketvalue of the assets of the decedent's estate or a change in deductions.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979,P.L.75, SEC.11; P.L.48-1992, SEC.2.

IC 6-4.1-7-7
Redetermination of inheritance tax; appeal
    Sec. 7. A probate court's redetermination of inheritance tax underthis chapter may be appealed to the tax court in accordance with therules of appellate procedure.
As added by P.L.59-1990, SEC.1.