Sec. 1. A person who is dissatisfied with an inheritance tax determination made by the department of state revenue with respect to a resident decedent's estate may obtain a hearing on the determination. To obtain the hearing, the person must file a petition for a hearing with the appropriate probate court within one hundred twenty (120) days after the determination is made. In the petition, the person must state the grounds for the hearing. The probate court shall base the hearing on evidence presented to the department of state revenue plus any additional evidence which the court elects to hear.
Ind. Code § 6-4.1-7-1
Rehearing
Applied in 8 court decisions — leading case Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Riggs (2000)
Most recently applied in Estate of Neterer v. Indiana Department of State Revenue (November 2011)
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.