Sec. 5. (a) A person who is liable for inheritance tax imposed as a result of a resident decedent's death shall pay the tax to the department of state revenue. (b) If a person described in subsection (a) believes that more inheritance tax is due as a result of the resident decedent's death than the amount of tax determined by the department of state revenue under IC 6-4.1-5-10 , the person may, without obtaining another determination from the department of state revenue, pay the additional tax and any interest due on the additional tax to the department of state revenue.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.