Determinations of the manner in which property probably will be distributed

Ind. Code § 6-4.1-6-4
in effect
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Sec. 4. For purposes of determining the inheritance tax imposed on a decedent's transfer of specific property, the department of state revenue shall, so far as possible, determine the manner in which the property will probably be distributed if: (1) a contingency makes it impossible to determine each transferee's exact interest in the property; and (2) the department of state revenue and the taxpayer fail, within a reasonable time, to enter into an agreement under section 3 of this chapter. A person may petition the department of state revenue for a redetermination of the amount of inheritance tax imposed under this subsection in the time and manner provided under IC 6-4.1-7-1 or IC 6-4.1-7-5, whichever is applicable. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.17; P.L.79-2017, SEC.30.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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