6-4.1-5-14. Appraisal and determination of tax due on nonresident decedent's estate; determination without court intervention

IN Code § 6-4.1-5-14 (2019) (N/A)
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Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the inheritance tax due without the intervention of a court.

As added by Acts 1976, P.L.18, SEC.1.