Public-domain · open source
OpenJurist

Ind. Code § 6-4.1-7-7

Redetermination of inheritance tax; appeal

Applied in 10 court decisions — leading case Department of State Revenue, Inheritance Tax Division v. Estate of Phelps (1998)

Most recently applied in Indiana Department of State Revenue, Inheritance Tax Division v. The Estate of Orville J. Rauch (November 2016)

As added by P.L.59-1990, SEC.1.

How often courts cite this section

199820002010201610
citing decisions per year

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.

Sec. 7. A probate court's redetermination of inheritance tax under this chapter may be appealed to the tax court in accordance with the rules of appellate procedure.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.