6-4.1-5-15. Orders with respect to nonresident decedent's estate; filing fees

IN Code § 6-4.1-5-15 (2019) (N/A)
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Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter an order which:

(1) states the fair market value of all property interests transferred by the decedent under taxable transfers;

(2) describes all Indiana real property so transferred by the decedent; and

(3) states the inheritance tax imposed as a result of the decedent's death.

(b) The clerk of the circuit court of each county in which real property described in the order is located shall spread a copy of the order of record.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.17; P.L.171-1984, SEC.5; P.L.192-1986, SEC.5; P.L.305-1987, SEC.8.