Sec. 5. When an appeal is initiated under section 4 of this chapter, the probate court shall determine the amount of any tax refund due. Either party may appeal the probate court's decision to the tax court in accordance with the rules of appellate procedure.
Ind. Code § 6-4.1-10-5
Probate court determination; appeal
Applied in 4 court decisions — leading case Estate of Neterer v. Indiana Department of State Revenue (2011)
Most recently applied in Indiana Department of State Revenue v. Keenan (September 2015)
As added by Acts 1976, P.L.18, SEC.1
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.