Indiana § 6-4.1-9-11 Action for failure to pay inheritance tax; payment of tax after
prosecution

Indiana Statutes

§ 6-4.1-9-11 — Action for failure to pay inheritance tax; payment of tax after prosecution

Indiana § 6-4.1-9-11

Art. 4.1DEATH TAXES

Ch. 9General Inheritance Tax Collection Provisions

This text of Indiana § 6-4.1-9-11 (Action for failure to pay inheritance tax; payment of tax after prosecution) 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 § 6-4.1-9-11 (2026).

Text

(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 t

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(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.
As added by Acts 1976, P.L.18, SEC.1. Amended by
P.L.26-1985, SEC.12; P.L.60-1996, SEC.1; P.L.79-2017,
SEC.47.