CHAPTER 9. GENERAL INHERITANCE TAX COLLECTION PROVISIONS

IC 6-4.1-9
    Chapter 9. General Inheritance Tax Collection Provisions

IC 6-4.1-9-1
Due date for taxes; interest on delinquent portion; unavoidabledelays
    Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b), theinheritance tax imposed as a result of a decedent's death is duetwelve (12) months after the person's date of death. If a person liablefor payment of inheritance tax does not pay the tax on or before thedue date, the person shall, except as provided in subsection (b) ofthis section, pay interest on the delinquent portion of the tax at therate of ten percent (10%) per year from the date of the decedent'sdeath to the date payment is made.
    (b) If an unavoidable delay, such as necessary litigation, preventsa determination of the amount of inheritance tax due, the appropriateprobate court, in the case of a resident decedent, or the departmentof state revenue, in the case of a non-resident decedent, may reducethe rate of interest imposed under this section, for the time periodbeginning on the date of the decedent's death and ending when thecause of delay is removed, to six percent (6%) per year.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001,SEC.6.

IC 6-4.1-9-1.5
Due date for taxes when petition for redetermination of inheritancetaxes filed
    Sec. 1.5. If inheritance tax is imposed because a petition is filedunder IC 6-4.1-7-6, the inheritance tax so imposed is,notwithstanding section 1 of this chapter, not due until thirty (30)days after notice of the final determination of federal estate tax isreceived by a person liable for paying the inheritance tax. If anyinheritance tax so imposed is not paid on or before the due date, theperson liable for paying the tax shall pay interest on the delinquenttax at the rate of six percent (6%) per year from the due date until thetax is paid.
As added by Acts 1976, P.L.19, SEC.2.

IC 6-4.1-9-2
Reduction of taxes for payment within nine months after death
    Sec. 2. If the inheritance tax imposed as a result of a decedent'sdeath is paid within nine (9) months after the person's date of death,the person making the payment is entitled to a five percent (5%)reduction in the inheritance tax due. When payment is so made, theperson collecting the tax shall grant the five percent (5%) reductionto the payor.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001,SEC.7.

IC 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 bookwhich indicates the amount of inheritance tax due as a result of anon-resident decedent's death. When the department gives aninheritance tax notice required by IC 6-4.1-5-16, the department shallconcurrently enter in the book the amount of inheritance tax statedin the notice. The book required by this section is a public record.
As added by Acts 1976, P.L.18, SEC.1.

IC 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 imposed as aresult of a non-resident decedent's death shall pay the tax to thedepartment of state revenue. The department shall collect the tax andshall issue a receipt to the person who pays it. On the first Mondayof each month, the department shall report and remit to the statetreasurer the inheritance tax collected by it during the precedingmonth under this section. The report must indicate the estates forwhich the inheritance taxes were paid.
As added by Acts 1976, P.L.18, SEC.1.

IC 6-4.1-9-5
Collection and payment of taxes; receipts
    Sec. 5. (a) A person who is liable for inheritance tax imposed asa result of a resident decedent's death shall pay the tax to thetreasurer of the county in which the resident decedent was domiciledat the time of the resident decedent's death. If such a person believesthat more inheritance tax is due as a result of the resident decedent'sdeath than the amount of tax determined by the court underIC 6-4.1-5-10, the person may, without obtaining another courtdetermination, pay the additional tax and any interest due on theadditional tax to the county treasurer.
    (b) The county treasurer shall collect the tax, shall issue a receiptfor the tax payment in duplicate, and shall send one (1) copy of thereceipt to the department of state revenue. The department shallcountersign the receipt, shall affix its seal to the receipt, and shallreturn the signed and sealed receipt to the payor. The departmentshall also charge the county treasurer with the amount of inheritancetax collected by him.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979,P.L.75, SEC.12; Acts 1980, P.L.57, SEC.23; P.L.86-1995, SEC.7.

IC 6-4.1-9-6
Apportionment of receipts between county and state; transfer tocounty and state
    Sec. 6. (a) With respect to the inheritance tax imposed as a resultof a resident decedent's death, the county in which the tax iscollected shall receive eight percent (8%) of the inheritance tax paid

as a result of the decedent's death. On the first day of January, April,July, and October of each year, the county treasurer shall, except asprovided in subsection (b), transfer to the county general fund theamount due the county under this section. This state shall receive theremaining ninety-two percent (92%) of the inheritance taxes, all theinterest charges collected by the county treasurer under section 1 or1.5 of this chapter, and all the penalties collected by the countytreasurer under IC 6-4.1-4-6.
    (b) In a county having a consolidated city, the amount due thecounty under this section shall be transferred to the general fund ofthe consolidated city.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,P.L.57, SEC.24; Acts 1981, P.L.11, SEC.33; P.L.86-1995, SEC.8.

IC 6-4.1-9-7
County treasurer's quarterly report of collections; warrants
    Sec. 7. (a) On the first day of January, April, July, and October ofeach year, each county treasurer shall, under oath, send a writteninheritance tax report to the department of state revenue. Each reportshall state the amount of inheritance taxes collected by the countytreasurer during the preceding three (3) months and shall indicate theestates for which the taxes were paid, who paid the taxes, and whenthe taxes were paid. The county treasurer shall prepare each reporton the form prescribed by the state board of accounts.
    (b) On the first day of January, April, July, and October of eachyear, each county auditor shall issue a warrant to the state treasurerfor the amount of inheritance taxes, interest charges, and penaltieswhich the state is to receive under section 6 of this chapter. Thecounty treasurer shall stamp and countersign the warrant. The countytreasurer shall send the warrant to the department of state revenuenot more than thirty (30) days after the county treasurer is requiredto send the related inheritance tax report for the preceding three (3)months under subsection (a).
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.30-1994,SEC.7.

IC 6-4.1-9-8
Disposition of warrant from county; quietus
    Sec. 8. (a) The department of state revenue shall receipt andaccount for each warrant which it receives under section 7(b) of thischapter. The department shall then forward the warrant to the statetreasurer. The state treasurer shall deposit the warrants in a specialaccount within the state general fund to be known as the InheritanceTax Account.
    (b) At the end of each month, the state auditor shall issue aquietus to the department of state revenue for the money collected bythe department under section 7(b) of this chapter. The state auditorshall issue the quietus under the same terms and conditionsestablished for issuing a quietus to similar state agencies.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-9-9
Audit of quarterly reports; report and disposition of shortages andexcessive payments
    Sec. 9. The department of state revenue shall audit the quarterlyinheritance tax reports required by section 7 of this chapter. Thedepartment shall report any shortage which it discovers to theappropriate county treasurer and county auditor. If the departmentnotifies them of a shortage, the county treasurer and county auditorshall promptly issue a warrant to the state treasurer for the balancedue the state. If the department, through its audit, discovers that anexcessive payment has been made, the amount of the excess shall berefunded in the same manner that refunds are made underIC 6-4.1-10.
As added by Acts 1976, P.L.18, SEC.1.

IC 6-4.1-9-10
Repealed
    (Repealed by P.L.30-1994, SEC.8.)

IC 6-4.1-9-11
Action for failure to pay inheritance tax; payment of tax afterprosecution
    Sec. 11. (a) If the department of state revenue believes that aperson has failed to pay inheritance tax for which the person is liableunder a court order, the department may file in the appropriateprobate court an action in the name of the state to enforce paymentof the tax. This action must be commenced within ten (10) years afterthe date of the order imposing the tax unless the court has notcomplied with IC 6-4.1-5-11. Every person who is liable for theinheritance tax is liable to the department of state revenue forpayment of the tax. The amounts collected under this section shall bedistributed under section 6 of this chapter.
    (b) When an action has been successfully prosecuted under thissection, the person who is liable for the inheritance tax due from anyproperty which is subject to the inheritance tax shall then pay theamount due from the person to the department of state revenue.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.26-1985,SEC.12; P.L.60-1996, SEC.1.

IC 6-4.1-9-12
Appointment of resident or special administrator for non-residentdecedent's estate
    Sec. 12. The Probate Court of Marion County may appoint aresident or special administrator for a non-resident decedent's estateif the department of state revenue shows:
        (1) that the department has reason to believe that a propertyinterest transferred by the decedent under a taxable transfer hasnot been appraised for inheritance tax purposes in the mannerrequired by this article and that the property involved is locatedin this state; or        (2) that the inheritance tax imposed as a result of the decedent'sdeath, as determined by the department, has not been paid andit has been at least two (2) years since the decedent died.
A resident or special administrator appointed by the court under thissection has the same powers and duties as a general administrator.
As added by Acts 1976, P.L.18, SEC.1.

IC 6-4.1-9-13
Repealed
    (Repealed by Acts 1979, P.L.75, SEC.15.)