IC 6-4.1-7
Chapter 7. Review of Inheritance Tax Appraisals and Tax
Determinations
IC 6-4.1-7-1 Rehearing
Sec. 1. A person who is dissatisfied with an inheritance tax
determination made by a probate court with respect to a resident
decedent's estate may obtain a rehearing on the determination. To
obtain the rehearing, the person must file a petition for rehearing
with the probate court within one hundred twenty (120) days after
the determination is made. In the petition, the person must state the
grounds for the rehearing. The probate court shall base the rehearing
on evidence presented at the original hearing plus any additional
evidence 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 by
a probate court with respect to a resident decedent's estate may
obtain a reappraisal of the property interest involved. To obtain the
reappraisal, the person must file a petition for reappraisal with the
probate court within one (1) year after the court enters an order
determining the inheritance tax due as a result of the decedent's
death. However, if the original appraisal is fraudulently or
erroneously made, the person may file the reappraisal petition within
two (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 this
chapter, the probate court may appoint a competent person to
reappraise the property interests transferred by the resident decedent
under taxable transfers. An appraiser appointed by the court under
this section has the same powers and duties, including the duty to
give notice of the appraisal and the duty to make an appraisal report
to the court, as the county inheritance tax appraiser. The appointed
appraiser is entitled to receive an amount fixed by the court and
approved by the department of revenue as compensation for his
services. After the probate court certifies to the county treasurer the
amount of compensation due the appointed appraiser, the county
treasurer shall pay the appraiser from county funds not otherwise
appropriated. 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 3
of this chapter files his appraisal report, the probate court shall
redetermine the inheritance tax due with respect to the property
interests transferred by the resident decedent. In making the
redetermination, the court shall follow the same procedures it is
required to follow under IC 6-4.1-5-9, IC 6-4.1-5-10, and
IC 6-4.1-5-11 when making an original inheritance tax determination.
(b) The probate court's redetermination of the inheritance tax due
supersedes the court's original determination. The court shall file a
copy 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 department
determination; procedures
Sec. 5. (a) A person who is dissatisfied with an inheritance tax
determination or an appraisal made by the department of state
revenue with respect to property interests transferred by a
non-resident decedent may appeal the department's decision to:
(1) the probate court of the county, if any, in which
administration of the decedent's estate is pending; or
(2) the probate court of any county in which any of the
decedent's property was located at the time of his death, if no
administration 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 that
the 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 the
appeal and the inheritance tax to be fixed by the court.
(c) When an appeal is initiated under this section, the court may
decide all questions concerning the fair market value of property
interests transferred by the decedent or concerning the inheritance
tax 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 probate
court's determination of the inheritance tax due as a result of a
decedent's death as a provisional estimate of the inheritance tax
imposed.
(b) If the final determination of federal estate tax shows a change
in the fair market value of the assets of a decedent's estate or a
change in deductions, the department of state revenue may petition
or cause other persons to petition the probate court which has
jurisdiction for a redetermination of the inheritance tax imposed as
a result of the decedent's death. The petition must be filed within
sixty (60) days after a copy of the final determination of federal
estate tax is filed with the department as required by IC 6-4.1-4-8. An
inheritance tax redetermination which is made under this section is
limited to modifications based on either a change in the fair market
value 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 under
this chapter may be appealed to the tax court in accordance with the
rules of appellate procedure. As added by P.L.59-1990, SEC.1.
IC 6-4.1-7
Chapter 7. Review of Inheritance Tax Appraisals and Tax
Determinations
IC 6-4.1-7-1 Rehearing
Sec. 1. A person who is dissatisfied with an inheritance tax
determination made by a probate court with respect to a resident
decedent's estate may obtain a rehearing on the determination. To
obtain the rehearing, the person must file a petition for rehearing
with the probate court within one hundred twenty (120) days after
the determination is made. In the petition, the person must state the
grounds for the rehearing. The probate court shall base the rehearing
on evidence presented at the original hearing plus any additional
evidence 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 by
a probate court with respect to a resident decedent's estate may
obtain a reappraisal of the property interest involved. To obtain the
reappraisal, the person must file a petition for reappraisal with the
probate court within one (1) year after the court enters an order
determining the inheritance tax due as a result of the decedent's
death. However, if the original appraisal is fraudulently or
erroneously made, the person may file the reappraisal petition within
two (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 this
chapter, the probate court may appoint a competent person to
reappraise the property interests transferred by the resident decedent
under taxable transfers. An appraiser appointed by the court under
this section has the same powers and duties, including the duty to
give notice of the appraisal and the duty to make an appraisal report
to the court, as the county inheritance tax appraiser. The appointed
appraiser is entitled to receive an amount fixed by the court and
approved by the department of revenue as compensation for his
services. After the probate court certifies to the county treasurer the
amount of compensation due the appointed appraiser, the county
treasurer shall pay the appraiser from county funds not otherwise
appropriated. 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 3
of this chapter files his appraisal report, the probate court shall
redetermine the inheritance tax due with respect to the property
interests transferred by the resident decedent. In making the
redetermination, the court shall follow the same procedures it is
required to follow under IC 6-4.1-5-9, IC 6-4.1-5-10, and
IC 6-4.1-5-11 when making an original inheritance tax determination.
(b) The probate court's redetermination of the inheritance tax due
supersedes the court's original determination. The court shall file a
copy 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 department
determination; procedures
Sec. 5. (a) A person who is dissatisfied with an inheritance tax
determination or an appraisal made by the department of state
revenue with respect to property interests transferred by a
non-resident decedent may appeal the department's decision to:
(1) the probate court of the county, if any, in which
administration of the decedent's estate is pending; or
(2) the probate court of any county in which any of the
decedent's property was located at the time of his death, if no
administration 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 that
the 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 the
appeal and the inheritance tax to be fixed by the court.
(c) When an appeal is initiated under this section, the court may
decide all questions concerning the fair market value of property
interests transferred by the decedent or concerning the inheritance
tax 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 probate
court's determination of the inheritance tax due as a result of a
decedent's death as a provisional estimate of the inheritance tax
imposed.
(b) If the final determination of federal estate tax shows a change
in the fair market value of the assets of a decedent's estate or a
change in deductions, the department of state revenue may petition
or cause other persons to petition the probate court which has
jurisdiction for a redetermination of the inheritance tax imposed as
a result of the decedent's death. The petition must be filed within
sixty (60) days after a copy of the final determination of federal
estate tax is filed with the department as required by IC 6-4.1-4-8. An
inheritance tax redetermination which is made under this section is
limited to modifications based on either a change in the fair market
value 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 under
this chapter may be appealed to the tax court in accordance with the
rules of appellate procedure. As added by P.L.59-1990, SEC.1.
IC 6-4.1-7
Chapter 7. Review of Inheritance Tax Appraisals and Tax
Determinations
IC 6-4.1-7-1 Rehearing
Sec. 1. A person who is dissatisfied with an inheritance tax
determination made by a probate court with respect to a resident
decedent's estate may obtain a rehearing on the determination. To
obtain the rehearing, the person must file a petition for rehearing
with the probate court within one hundred twenty (120) days after
the determination is made. In the petition, the person must state the
grounds for the rehearing. The probate court shall base the rehearing
on evidence presented at the original hearing plus any additional
evidence 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 by
a probate court with respect to a resident decedent's estate may
obtain a reappraisal of the property interest involved. To obtain the
reappraisal, the person must file a petition for reappraisal with the
probate court within one (1) year after the court enters an order
determining the inheritance tax due as a result of the decedent's
death. However, if the original appraisal is fraudulently or
erroneously made, the person may file the reappraisal petition within
two (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 this
chapter, the probate court may appoint a competent person to
reappraise the property interests transferred by the resident decedent
under taxable transfers. An appraiser appointed by the court under
this section has the same powers and duties, including the duty to
give notice of the appraisal and the duty to make an appraisal report
to the court, as the county inheritance tax appraiser. The appointed
appraiser is entitled to receive an amount fixed by the court and
approved by the department of revenue as compensation for his
services. After the probate court certifies to the county treasurer the
amount of compensation due the appointed appraiser, the county
treasurer shall pay the appraiser from county funds not otherwise
appropriated. 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 3
of this chapter files his appraisal report, the probate court shall
redetermine the inheritance tax due with respect to the property
interests transferred by the resident decedent. In making the
redetermination, the court shall follow the same procedures it is
required to follow under IC 6-4.1-5-9, IC 6-4.1-5-10, and
IC 6-4.1-5-11 when making an original inheritance tax determination.
(b) The probate court's redetermination of the inheritance tax due
supersedes the court's original determination. The court shall file a
copy 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 department
determination; procedures
Sec. 5. (a) A person who is dissatisfied with an inheritance tax
determination or an appraisal made by the department of state
revenue with respect to property interests transferred by a
non-resident decedent may appeal the department's decision to:
(1) the probate court of the county, if any, in which
administration of the decedent's estate is pending; or
(2) the probate court of any county in which any of the
decedent's property was located at the time of his death, if no
administration 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 that
the 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 the
appeal and the inheritance tax to be fixed by the court.
(c) When an appeal is initiated under this section, the court may
decide all questions concerning the fair market value of property
interests transferred by the decedent or concerning the inheritance
tax 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 probate
court's determination of the inheritance tax due as a result of a
decedent's death as a provisional estimate of the inheritance tax
imposed.
(b) If the final determination of federal estate tax shows a change
in the fair market value of the assets of a decedent's estate or a
change in deductions, the department of state revenue may petition
or cause other persons to petition the probate court which has
jurisdiction for a redetermination of the inheritance tax imposed as
a result of the decedent's death. The petition must be filed within
sixty (60) days after a copy of the final determination of federal
estate tax is filed with the department as required by IC 6-4.1-4-8. An
inheritance tax redetermination which is made under this section is
limited to modifications based on either a change in the fair market
value 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 under
this chapter may be appealed to the tax court in accordance with the
rules of appellate procedure. As added by P.L.59-1990, SEC.1.
