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Indiana Code Title 6. Taxation § 6-4.1-10-1

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 1. (a) A person may file with the department of state revenue a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) which has been erroneously or illegally collected.  Except as provided in section 2 of this chapter, the person must file the claim within:

(1) three (3) years after the tax is paid;  or

(2) one (1) year after the tax is finally determined under IC 6-4.1-5-10;

whichever is later.

(b) A person must file a claim for a refund on a form prescribed by the department of state revenue.  The claim must include:

(1) the amount of the refund claimed;  and

(2) the reason the person is entitled to a refund.

(c) The amount of the refund that a person is entitled to receive under this chapter equals the amount of the erroneously or illegally collected tax, plus interest calculated as specified in subsection (d).

(d) If a tax payment that has been erroneously or illegally collected is not refunded within ninety (90) days after the later of the date on which:

(1) the refund claim is filed with the department of state revenue;  or

(2) the department of state revenue receives:

(A) the inheritance tax return and order required under IC 6-4.1-5-10, in the case of a resident decedent;  or

(B) the inheritance tax return, in the case of a nonresident decedent;

interest accrues at the rate of six percent (6%) per annum computed from the date under subdivision (1) or (2), whichever applies, until the tax payment is refunded.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-4.1-10-1 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-4-1-10-1/

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