Indiana Statutes

§ 6-4.1-5-16 — Notice of taxes due upon nonresident decedent's estate

Indiana § 6-4.1-5-16
JurisdictionIndiana
Art. 4.1DEATH TAXES
Ch. 5Determination of Inheritance Tax

This text of Indiana § 6-4.1-5-16 (Notice of taxes due upon nonresident decedent's estate) 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 § 6-4.1-5-16 (2026).

Text

The department of state revenue shall, by mail, give notice of the inheritance tax due as a result of a nonresident decedent's death to the personal representative of the decedent's estate or the trustee of property transferred by the decedent. However, if there is no personal representative or trustee, the department shall give the notice to each person liable for payment of the tax. Unless an appeal is initiated under IC 6-4.1-7-5 within ninety (90) days after the notice is given, the inheritance tax stated by the department in the notice is final. As added by Acts 1976, P.L.18, SEC.1.

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Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-4.1-5-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-4.1-5-16.