Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the inheritance tax due without the intervention of a court.
Ind. Code § 6-4.1-5-14
Appraisal and determination of tax due on nonresident decedent's estate; determination without court intervention
As added by Acts 1976, P.L.18, SEC.1.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.