Indiana Statutes

§ 6-4.1-9-12 — Appointment of resident or special administrator for non-resident decedent's estate

Indiana § 6-4.1-9-12
JurisdictionIndiana
Art. 4.1DEATH TAXES
Ch. 9General Inheritance Tax Collection Provisions

This text of Indiana § 6-4.1-9-12 (Appointment of resident or special administrator for non-resident 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 § 6-4.1-9-12 (2026).

Text

The Probate Court of Marion County may appoint a resident or special administrator for a non-resident decedent's estate if the department of state revenue shows:

(1)that the department has reason to believe that a property interest transferred by the decedent under a taxable transfer has not been appraised for inheritance tax purposes in the manner required by this article and that the property involved is located in this state; or
(2)that the inheritance tax imposed as a result of the decedent's death, as determined by the department, has not been paid and it has been at least two (2) years since the decedent died. A resident or special administrator appointed by the court under this section has the same powers and duties as a general administrator. 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Repealed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 § 6-4.1-9-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-4.1-9-12.