Indiana Code Title 6. Taxation § 6-4.1-12-1

Sec. 1. (a) Except as otherwise provided in this article, the probate court of the county:

has jurisdiction to determine the inheritance tax imposed as a result of the resident decedent's death and to hear all matters related to the tax determination.  However, if two (2) or more courts in a county have probate jurisdiction, the first court acquiring jurisdiction under this article acquires exclusive jurisdiction over the inheritance tax determination.

(b) In the case of an inheritance tax return filed after March 31, 2016, the probate court having jurisdiction under subsection (a) does not have the power to make original inheritance tax determinations.  The probate court may hear the following matters with respect to an inheritance tax return filed after March 31, 2016, for a resident decedent: