Indiana Code Title 6. Taxation § 6-4.1-7-1

Sec. 1. A person who is dissatisfied with an inheritance tax determination made by the department of state revenue with respect to a resident decedent's estate may obtain a hearing on the determination.  To obtain the hearing, the person must file a petition for a hearing with the appropriate probate court within one hundred twenty (120) days after the determination is made.  In the petition, the person must state the grounds for the hearing.  The probate court shall base the hearing on evidence presented to the department of state revenue plus any additional evidence which the court elects to hear.