Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter an order which: (1) states the fair market value of all property interests transferred by the decedent under taxable transfers; (2) describes all Indiana real property so transferred by the decedent; and (3) states the inheritance tax imposed as a result of the decedent's death. (b) The clerk of the circuit court of each county in which real property described in the order is located shall spread a copy of the order of record.
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