Indiana Statutes

§ 6-4.1-7-6.5 — Probate court review of an inheritance tax determination or appraisal made by the department of state revenue

Indiana § 6-4.1-7-6.5
JurisdictionIndiana
Art. 4.1DEATH TAXES
Ch. 7Review of Inheritance Tax Appraisals and Tax

This text of Indiana § 6-4.1-7-6.5 (Probate court review of an inheritance tax determination or appraisal made by the department of state revenue) 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 § 6-4.1-7-6.5 (2026).

Text

5.An inheritance tax determination or an appraisal made by the department of state revenue may not be directly appealed to the tax court. A person dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue must have the inheritance tax determination or appraisal reviewed by the appropriate probate court under section 1, 2, or 5 of this chapter, whichever is applicable. The probate court's action on the inheritance tax determination or an appraisal made by the department of state revenue may be appealed to the tax court under section 7 of this chapter.

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Legislative History

As added by P.L.190-2016, SEC.23.

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Repealed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 § 6-4.1-7-6.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-4.1-7-6.5.