Indiana § 6-4.1-10-4 Appeal of refund order; complaint; jurisdiction

Indiana Statutes

§ 6-4.1-10-4 — Appeal of refund order; complaint; jurisdiction

Indiana § 6-4.1-10-4

Art. 4.1DEATH TAXES

Ch. 10Refund of Inheritance Tax Erroneously or Illegally

This text of Indiana § 6-4.1-10-4 (Appeal of refund order; complaint; jurisdiction) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-4.1-10-4 (2026).

Text

(a)A person who files a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) may appeal any refund order which the department of state revenue enters with respect to the person's claim. To initiate the appeal, the person must, within ninety (90) days after the department enters the order, file a complaint in which the department is named as the defendant.

(b)The court which has jurisdiction over an appeal initiated under this section is:

(1)the probate court of the county in which administration of the estate is pending, if the appeal involves either a resident or a nonresident decedent's estate and administration of the estate is pending;

(2)the probate court of the county in which the decedent was domiciled at the time of the decedent's death, if the

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(a) A person who files a claim for the refund
of inheritance tax or Indiana estate tax (paid before its repeal) may
appeal any refund order which the department of state revenue enters
with respect to the person's claim. To initiate the appeal, the person
must, within ninety (90) days after the department enters the order, file
a complaint in which the department is named as the defendant.
(b) The court which has jurisdiction over an appeal initiated under
this section is:
(1) the probate court of the county in which administration of the
estate is pending, if the appeal involves either a resident or a
nonresident decedent's estate and administration of the estate is
pending;
(2) the probate court of the county in which the decedent was
domiciled at the time of the decedent's death, if the appeal
involves a resident decedent's estate and no administration of the
estate is pending in Indiana; or
(3) the probate court of any county in which any of the decedent's
property was located at the time of the decedent's death, if the
appeal involves a nonresident decedent's estate and no
administration of the estate is pending in Indiana.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,
P.L.57, SEC.27; P.L.205-2013, SEC.113.