Indiana Code Title 6. Taxation § 6-4.1-5-10

Sec. 10. (a) The department of state revenue shall determine the fair market value of the property interests transferred by the resident decedent and the amount of inheritance tax due as a result of the decedent's death.  The department of state revenue shall then enter an order stating the amount of inheritance tax due and the fees due witnesses payable in the same amount paid to a witness subpoenaed to appear before a court of record.  If the department of state revenue finds that no inheritance tax is due, the department shall include a statement to that effect in the order.  The department of state revenue shall prepare the order required by this subsection on a form prescribed by the department.  The department shall include in the order a description of all Indiana real property owned by the resident decedent at the time of the decedent's death.  The department shall spread the order of record in the office of the clerk of the appropriate circuit court.  The clerk shall maintain the orders in a looseleaf ledger.

(b) An order issued by the department of state revenue under this section is confidential.