Indiana Code Title 6. Taxation § 6-4.1-6-4

Sec. 4. For purposes of determining the inheritance tax imposed on a decedent's transfer of specific property, the department of state revenue shall, so far as possible, determine the manner in which the property will probably be distributed if:

A person may petition the department of state revenue for a redetermination of the amount of inheritance tax imposed under this subsection in the time and manner provided under IC 6-4.1-7-1 or IC 6-4.1-7-5, whichever is applicable.