Indiana Code Title 6. Taxation § 6-4.1-9-11

Sec. 11. (a) If the department of state revenue believes that a person has failed to pay inheritance tax for which the person is liable under a court order, the department may file in the appropriate probate court an action in the name of the state to enforce payment of the tax.  This action must be commenced within ten (10) years after the date of the order imposing the tax unless the court or the department of state revenue, whichever is applicable, has not complied with IC 6-4.1-5-11.  Every person who is liable for the inheritance tax is liable to the department of state revenue for payment of the tax.  The amounts collected under this section shall be distributed under section 6 of this chapter.

(b) When an action has been successfully prosecuted under this section, the person who is liable for the inheritance tax due from any property which is subject to the inheritance tax shall then pay the amount due from the person to the department of state revenue.