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; unavoidable
delays
Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b), the
inheritance tax imposed as a result of a decedent's death is due
twelve (12) months after the person's date of death. If a person liable
for payment of inheritance tax does not pay the tax on or before the
due date, the person shall, except as provided in subsection (b) of
this section, pay interest on the delinquent portion of the tax at the
rate of ten percent (10%) per year from the date of the decedent's
death to the date payment is made.
(b) If an unavoidable delay, such as necessary litigation, prevents
a determination of the amount of inheritance tax due, the appropriate
probate court, in the case of a resident decedent, or the department
of state revenue, in the case of a non-resident decedent, may reduce
the rate of interest imposed under this section, for the time period
beginning on the date of the decedent's death and ending when the
cause 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 inheritance
taxes filed
Sec. 1.5. If inheritance tax is imposed because a petition is filed
under 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 is
received by a person liable for paying the inheritance tax. If any
inheritance tax so imposed is not paid on or before the due date, the
person liable for paying the tax shall pay interest on the delinquent
tax at the rate of six percent (6%) per year from the due date until the
tax 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's
death 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, the
person collecting the tax shall grant the five percent (5%) reduction
to 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 book
which indicates the amount of inheritance tax due as a result of a
non-resident decedent's death. When the department gives an
inheritance tax notice required by IC 6-4.1-5-16, the department shall
concurrently enter in the book the amount of inheritance tax stated
in 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 a
result of a non-resident decedent's death shall pay the tax to the
department of state revenue. The department shall collect the tax and
shall issue a receipt to the person who pays it. On the first Monday
of each month, the department shall report and remit to the state
treasurer the inheritance tax collected by it during the preceding
month under this section. The report must indicate the estates for
which 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 as
a result of a resident decedent's death shall pay the tax to the
treasurer of the county in which the resident decedent was domiciled
at the time of the resident decedent's death. If such a person believes
that more inheritance tax is due as a result of the resident decedent's
death than the amount of tax determined by the court under
IC 6-4.1-5-10, the person may, without obtaining another court
determination, pay the additional tax and any interest due on the
additional tax to the county treasurer.
(b) The county treasurer shall collect the tax, shall issue a receipt
for the tax payment in duplicate, and shall send one (1) copy of the
receipt to the department of state revenue. The department shall
countersign the receipt, shall affix its seal to the receipt, and shall
return the signed and sealed receipt to the payor. The department
shall also charge the county treasurer with the amount of inheritance
tax 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 to
county and state
Sec. 6. (a) With respect to the inheritance tax imposed as a result
of a resident decedent's death, the county in which the tax is
collected 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 as
provided in subsection (b), transfer to the county general fund the
amount due the county under this section. This state shall receive the
remaining ninety-two percent (92%) of the inheritance taxes, all the
interest charges collected by the county treasurer under section 1 or
1.5 of this chapter, and all the penalties collected by the county
treasurer under IC 6-4.1-4-6.
(b) In a county having a consolidated city, the amount due the
county under this section shall be transferred to the general fund of
the 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 of
each year, each county treasurer shall, under oath, send a written
inheritance tax report to the department of state revenue. Each report
shall state the amount of inheritance taxes collected by the county
treasurer during the preceding three (3) months and shall indicate the
estates for which the taxes were paid, who paid the taxes, and when
the taxes were paid. The county treasurer shall prepare each report
on the form prescribed by the state board of accounts.
(b) On the first day of January, April, July, and October of each
year, each county auditor shall issue a warrant to the state treasurer
for the amount of inheritance taxes, interest charges, and penalties
which the state is to receive under section 6 of this chapter. The
county treasurer shall stamp and countersign the warrant. The county
treasurer shall send the warrant to the department of state revenue
not more than thirty (30) days after the county treasurer is required
to 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 and
account for each warrant which it receives under section 7(b) of this
chapter. The department shall then forward the warrant to the state
treasurer. The state treasurer shall deposit the warrants in a special
account within the state general fund to be known as the Inheritance
Tax Account.
(b) At the end of each month, the state auditor shall issue a
quietus to the department of state revenue for the money collected by
the department under section 7(b) of this chapter. The state auditor
shall issue the quietus under the same terms and conditions
established 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 and
excessive payments
Sec. 9. The department of state revenue shall audit the quarterly
inheritance tax reports required by section 7 of this chapter. The
department shall report any shortage which it discovers to the
appropriate county treasurer and county auditor. If the department
notifies them of a shortage, the county treasurer and county auditor
shall promptly issue a warrant to the state treasurer for the balance
due the state. If the department, through its audit, discovers that an
excessive payment has been made, the amount of the excess shall be
refunded in the same manner that refunds are made under
IC 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 after
prosecution
Sec. 11. (a) If the department of state revenue believes that a
person has failed to pay inheritance tax for which the person is liable
under a court order, the department may file in the appropriate
probate court an action in the name of the state to enforce payment
of the tax. This action must be commenced within ten (10) years after
the date of the order imposing the tax unless the court has not
complied with IC 6-4.1-5-11. Every person who is liable for the
inheritance tax is liable to the department of state revenue for
payment of the tax. The amounts collected under this section shall be
distributed under section 6 of this chapter.
(b) When an action has been successfully prosecuted under this
section, the person who is liable for the inheritance tax due from any
property which is subject to the inheritance tax shall then pay the
amount 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-resident
decedent's estate
Sec. 12. The Probate Court of Marion County may appoint a
resident or special administrator for a non-resident decedent's estate
if the department of state revenue shows:
(1) that the department has reason to believe that a property
interest transferred by the decedent under a taxable transfer has
not been appraised for inheritance tax purposes in the manner
required by this article and that the property involved is located
in this state; or
(2) that the inheritance tax imposed as a result of the decedent's
death, as determined by the department, has not been paid and
it has been at least two (2) years since the decedent died.
A resident or special administrator appointed by the court under this
section 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.)
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; unavoidable
delays
Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b), the
inheritance tax imposed as a result of a decedent's death is due
twelve (12) months after the person's date of death. If a person liable
for payment of inheritance tax does not pay the tax on or before the
due date, the person shall, except as provided in subsection (b) of
this section, pay interest on the delinquent portion of the tax at the
rate of ten percent (10%) per year from the date of the decedent's
death to the date payment is made.
(b) If an unavoidable delay, such as necessary litigation, prevents
a determination of the amount of inheritance tax due, the appropriate
probate court, in the case of a resident decedent, or the department
of state revenue, in the case of a non-resident decedent, may reduce
the rate of interest imposed under this section, for the time period
beginning on the date of the decedent's death and ending when the
cause 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 inheritance
taxes filed
Sec. 1.5. If inheritance tax is imposed because a petition is filed
under 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 is
received by a person liable for paying the inheritance tax. If any
inheritance tax so imposed is not paid on or before the due date, the
person liable for paying the tax shall pay interest on the delinquent
tax at the rate of six percent (6%) per year from the due date until the
tax 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's
death 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, the
person collecting the tax shall grant the five percent (5%) reduction
to 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 book
which indicates the amount of inheritance tax due as a result of a
non-resident decedent's death. When the department gives an
inheritance tax notice required by IC 6-4.1-5-16, the department shall
concurrently enter in the book the amount of inheritance tax stated
in 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 a
result of a non-resident decedent's death shall pay the tax to the
department of state revenue. The department shall collect the tax and
shall issue a receipt to the person who pays it. On the first Monday
of each month, the department shall report and remit to the state
treasurer the inheritance tax collected by it during the preceding
month under this section. The report must indicate the estates for
which 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 as
a result of a resident decedent's death shall pay the tax to the
treasurer of the county in which the resident decedent was domiciled
at the time of the resident decedent's death. If such a person believes
that more inheritance tax is due as a result of the resident decedent's
death than the amount of tax determined by the court under
IC 6-4.1-5-10, the person may, without obtaining another court
determination, pay the additional tax and any interest due on the
additional tax to the county treasurer.
(b) The county treasurer shall collect the tax, shall issue a receipt
for the tax payment in duplicate, and shall send one (1) copy of the
receipt to the department of state revenue. The department shall
countersign the receipt, shall affix its seal to the receipt, and shall
return the signed and sealed receipt to the payor. The department
shall also charge the county treasurer with the amount of inheritance
tax 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 to
county and state
Sec. 6. (a) With respect to the inheritance tax imposed as a result
of a resident decedent's death, the county in which the tax is
collected 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 as
provided in subsection (b), transfer to the county general fund the
amount due the county under this section. This state shall receive the
remaining ninety-two percent (92%) of the inheritance taxes, all the
interest charges collected by the county treasurer under section 1 or
1.5 of this chapter, and all the penalties collected by the county
treasurer under IC 6-4.1-4-6.
(b) In a county having a consolidated city, the amount due the
county under this section shall be transferred to the general fund of
the 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 of
each year, each county treasurer shall, under oath, send a written
inheritance tax report to the department of state revenue. Each report
shall state the amount of inheritance taxes collected by the county
treasurer during the preceding three (3) months and shall indicate the
estates for which the taxes were paid, who paid the taxes, and when
the taxes were paid. The county treasurer shall prepare each report
on the form prescribed by the state board of accounts.
(b) On the first day of January, April, July, and October of each
year, each county auditor shall issue a warrant to the state treasurer
for the amount of inheritance taxes, interest charges, and penalties
which the state is to receive under section 6 of this chapter. The
county treasurer shall stamp and countersign the warrant. The county
treasurer shall send the warrant to the department of state revenue
not more than thirty (30) days after the county treasurer is required
to 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 and
account for each warrant which it receives under section 7(b) of this
chapter. The department shall then forward the warrant to the state
treasurer. The state treasurer shall deposit the warrants in a special
account within the state general fund to be known as the Inheritance
Tax Account.
(b) At the end of each month, the state auditor shall issue a
quietus to the department of state revenue for the money collected by
the department under section 7(b) of this chapter. The state auditor
shall issue the quietus under the same terms and conditions
established 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 and
excessive payments
Sec. 9. The department of state revenue shall audit the quarterly
inheritance tax reports required by section 7 of this chapter. The
department shall report any shortage which it discovers to the
appropriate county treasurer and county auditor. If the department
notifies them of a shortage, the county treasurer and county auditor
shall promptly issue a warrant to the state treasurer for the balance
due the state. If the department, through its audit, discovers that an
excessive payment has been made, the amount of the excess shall be
refunded in the same manner that refunds are made under
IC 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 after
prosecution
Sec. 11. (a) If the department of state revenue believes that a
person has failed to pay inheritance tax for which the person is liable
under a court order, the department may file in the appropriate
probate court an action in the name of the state to enforce payment
of the tax. This action must be commenced within ten (10) years after
the date of the order imposing the tax unless the court has not
complied with IC 6-4.1-5-11. Every person who is liable for the
inheritance tax is liable to the department of state revenue for
payment of the tax. The amounts collected under this section shall be
distributed under section 6 of this chapter.
(b) When an action has been successfully prosecuted under this
section, the person who is liable for the inheritance tax due from any
property which is subject to the inheritance tax shall then pay the
amount 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-resident
decedent's estate
Sec. 12. The Probate Court of Marion County may appoint a
resident or special administrator for a non-resident decedent's estate
if the department of state revenue shows:
(1) that the department has reason to believe that a property
interest transferred by the decedent under a taxable transfer has
not been appraised for inheritance tax purposes in the manner
required by this article and that the property involved is located
in this state; or
(2) that the inheritance tax imposed as a result of the decedent's
death, as determined by the department, has not been paid and
it has been at least two (2) years since the decedent died.
A resident or special administrator appointed by the court under this
section 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.)
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; unavoidable
delays
Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b), the
inheritance tax imposed as a result of a decedent's death is due
twelve (12) months after the person's date of death. If a person liable
for payment of inheritance tax does not pay the tax on or before the
due date, the person shall, except as provided in subsection (b) of
this section, pay interest on the delinquent portion of the tax at the
rate of ten percent (10%) per year from the date of the decedent's
death to the date payment is made.
(b) If an unavoidable delay, such as necessary litigation, prevents
a determination of the amount of inheritance tax due, the appropriate
probate court, in the case of a resident decedent, or the department
of state revenue, in the case of a non-resident decedent, may reduce
the rate of interest imposed under this section, for the time period
beginning on the date of the decedent's death and ending when the
cause 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 inheritance
taxes filed
Sec. 1.5. If inheritance tax is imposed because a petition is filed
under 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 is
received by a person liable for paying the inheritance tax. If any
inheritance tax so imposed is not paid on or before the due date, the
person liable for paying the tax shall pay interest on the delinquent
tax at the rate of six percent (6%) per year from the due date until the
tax 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's
death 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, the
person collecting the tax shall grant the five percent (5%) reduction
to 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 book
which indicates the amount of inheritance tax due as a result of a
non-resident decedent's death. When the department gives an
inheritance tax notice required by IC 6-4.1-5-16, the department shall
concurrently enter in the book the amount of inheritance tax stated
in 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 a
result of a non-resident decedent's death shall pay the tax to the
department of state revenue. The department shall collect the tax and
shall issue a receipt to the person who pays it. On the first Monday
of each month, the department shall report and remit to the state
treasurer the inheritance tax collected by it during the preceding
month under this section. The report must indicate the estates for
which 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 as
a result of a resident decedent's death shall pay the tax to the
treasurer of the county in which the resident decedent was domiciled
at the time of the resident decedent's death. If such a person believes
that more inheritance tax is due as a result of the resident decedent's
death than the amount of tax determined by the court under
IC 6-4.1-5-10, the person may, without obtaining another court
determination, pay the additional tax and any interest due on the
additional tax to the county treasurer.
(b) The county treasurer shall collect the tax, shall issue a receipt
for the tax payment in duplicate, and shall send one (1) copy of the
receipt to the department of state revenue. The department shall
countersign the receipt, shall affix its seal to the receipt, and shall
return the signed and sealed receipt to the payor. The department
shall also charge the county treasurer with the amount of inheritance
tax 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 to
county and state
Sec. 6. (a) With respect to the inheritance tax imposed as a result
of a resident decedent's death, the county in which the tax is
collected 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 as
provided in subsection (b), transfer to the county general fund the
amount due the county under this section. This state shall receive the
remaining ninety-two percent (92%) of the inheritance taxes, all the
interest charges collected by the county treasurer under section 1 or
1.5 of this chapter, and all the penalties collected by the county
treasurer under IC 6-4.1-4-6.
(b) In a county having a consolidated city, the amount due the
county under this section shall be transferred to the general fund of
the 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 of
each year, each county treasurer shall, under oath, send a written
inheritance tax report to the department of state revenue. Each report
shall state the amount of inheritance taxes collected by the county
treasurer during the preceding three (3) months and shall indicate the
estates for which the taxes were paid, who paid the taxes, and when
the taxes were paid. The county treasurer shall prepare each report
on the form prescribed by the state board of accounts.
(b) On the first day of January, April, July, and October of each
year, each county auditor shall issue a warrant to the state treasurer
for the amount of inheritance taxes, interest charges, and penalties
which the state is to receive under section 6 of this chapter. The
county treasurer shall stamp and countersign the warrant. The county
treasurer shall send the warrant to the department of state revenue
not more than thirty (30) days after the county treasurer is required
to 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 and
account for each warrant which it receives under section 7(b) of this
chapter. The department shall then forward the warrant to the state
treasurer. The state treasurer shall deposit the warrants in a special
account within the state general fund to be known as the Inheritance
Tax Account.
(b) At the end of each month, the state auditor shall issue a
quietus to the department of state revenue for the money collected by
the department under section 7(b) of this chapter. The state auditor
shall issue the quietus under the same terms and conditions
established 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 and
excessive payments
Sec. 9. The department of state revenue shall audit the quarterly
inheritance tax reports required by section 7 of this chapter. The
department shall report any shortage which it discovers to the
appropriate county treasurer and county auditor. If the department
notifies them of a shortage, the county treasurer and county auditor
shall promptly issue a warrant to the state treasurer for the balance
due the state. If the department, through its audit, discovers that an
excessive payment has been made, the amount of the excess shall be
refunded in the same manner that refunds are made under
IC 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 after
prosecution
Sec. 11. (a) If the department of state revenue believes that a
person has failed to pay inheritance tax for which the person is liable
under a court order, the department may file in the appropriate
probate court an action in the name of the state to enforce payment
of the tax. This action must be commenced within ten (10) years after
the date of the order imposing the tax unless the court has not
complied with IC 6-4.1-5-11. Every person who is liable for the
inheritance tax is liable to the department of state revenue for
payment of the tax. The amounts collected under this section shall be
distributed under section 6 of this chapter.
(b) When an action has been successfully prosecuted under this
section, the person who is liable for the inheritance tax due from any
property which is subject to the inheritance tax shall then pay the
amount 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-resident
decedent's estate
Sec. 12. The Probate Court of Marion County may appoint a
resident or special administrator for a non-resident decedent's estate
if the department of state revenue shows:
(1) that the department has reason to believe that a property
interest transferred by the decedent under a taxable transfer has
not been appraised for inheritance tax purposes in the manner
required by this article and that the property involved is located
in this state; or
(2) that the inheritance tax imposed as a result of the decedent's
death, as determined by the department, has not been paid and
it has been at least two (2) years since the decedent died.
A resident or special administrator appointed by the court under this
section 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.)
