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Current as of January 02, 2024 | Updated by Findlaw Staff
Sec. 4. (a) After the appraiser, if any, appointed under section 3 of this chapter files an appraisal report, the probate court shall redetermine the inheritance tax due with respect to the property interests transferred by the resident decedent. In making the redetermination, the court shall follow the same procedures the department of state revenue is required to follow under IC 6-4.1-5-8, IC 6-4.1-5-10, and IC 6-4.1-5-11 when making an original inheritance tax determination.
(b) The probate court's redetermination of the inheritance tax due supersedes:
(1) the court's original determination; or
(2) an original determination by the department of state revenue;
whichever is applicable. The court shall file a copy of the redetermination with the clerk of the court.
Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-4.1-7-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-4-1-7-4/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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