Indiana § 6-4.1-9-1.5 Due date for taxes when petition for redetermination of inheritance
taxes filed

Indiana Statutes

§ 6-4.1-9-1.5 — Due date for taxes when petition for redetermination of inheritance taxes filed

Indiana § 6-4.1-9-1.5

Art. 4.1DEATH TAXES

Ch. 9General Inheritance Tax Collection Provisions

This text of Indiana § 6-4.1-9-1.5 (Due date for taxes when petition for redetermination of inheritance taxes filed) 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 § 6-4.1-9-1.5 (2026).

Text

5.If inheritance tax is imposed because a petition is filed under IC 6-4.1-7-6, the inheritance tax so imposed is, notwithstanding section 1 of this chapter, not due until thirty (30) days after notice of the final determination of federal estate tax is received by a person liable for paying the inheritance tax. If any inheritance tax so imposed is not paid on or before the due date, the person liable for paying the tax shall pay interest on the delinquent tax at the rate of six percent (6%) per year from the due date until the tax is paid. As added by Acts 1976, P.L.19, SEC.2.

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5. If inheritance tax is imposed because a
petition is filed under IC 6-4.1-7-6, the inheritance tax so imposed is,
notwithstanding section 1 of this chapter, not due until thirty (30) days
after notice of the final determination of federal estate tax is received
by a person liable for paying the inheritance tax. If any inheritance tax
so imposed is not paid on or before the due date, the person liable for
paying the tax shall pay interest on the delinquent tax at the rate of six
percent (6%) per year from the due date until the tax is paid.
As added by Acts 1976, P.L.19, SEC.2.