Ind. Code ch. 6-4.1-12

Ind. Code ch. 6-4.1-12
in effect

Ind. Code § 6-4.1-12-0.5 Inheritance tax not imposed on a transfer of property resulting from the death of an individual who dies after December 31, 2012

Sec. 0.5. (a) For an individual who dies after December 31, 2012, there is no inheritance tax imposed on the decedent's transfer of property interests. (b) Sections 1 through 12 of this chapter do not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012. As added by P.L.157-2012, SEC.15. Amended by P.L.205-2013, SEC.123.

Ind. Code § 6-4.1-12-1 Powers of the probate court

Sec. 1. (a) Except as otherwise provided in this article, the probate court of the county: (1) in which a resident decedent was domiciled at the time of the decedent's death; or (2) in which the resident decedent's estate is being administered, if different from the county described in subdivision (1); has jurisdiction to determine the inheritance tax imposed as a result of the resident decedent's death and to hear all matters related to the tax determination. However, if two (2) or more courts in a county have probate jurisdiction, the first court acquiring jurisdiction under this article acquires exclusive jurisdiction over the inheritance tax determination. (b) In the case of an inheritance tax return filed after March 31, 2016, the probate court having jurisdiction under subsection (a) does not have the power to make original inheritance tax determinations. The probate court may hear the following matters with respect to an inheritance tax return filed after March 31, 2016, for a resident decedent: (1) Any matter subject to IC 6-4.1-4-3 through IC 6-4.1-4-5. (2) Any matter subject to IC 6-4.1-5-13. (3) Petitions for a redetermination of inheritance tax due or a reappraisal of a property interest under IC 6-4.1-7. (4) An appeal of a refund order under IC 6-4.1-10-4. As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.11; P.L.86-1995, SEC.9; P.L.190-2016, SEC.29.

Ind. Code § 6-4.1-12-2 Appraisal of transferred property interests

Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.30; P.L.79-2017, SEC.50.

Ind. Code § 6-4.1-12-4 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.31. Repealed by P.L.79-2017, SEC.51.

Ind. Code § 6-4.1-12-5 Compromise agreements concerning tax or interest on delinquency

Sec. 5. (a) If one (1) of the conditions listed in subsection (b) of this section exists, the department of state revenue may, with the advice and approval of the attorney general, enter into a compromise agreement concerning the amount of any inheritance tax, or interest charges on delinquent inheritance tax, to be collected under this article. The department may enter into such an agreement with the personal representative of a decedent's estate or with the transferee of property transferred by the decedent. (b) The department may enter into a compromise agreement under this section only if the department and the attorney general believe that a substantial doubt exists as to: (1) the right to impose the tax under applicable Indiana law; (2) the constitutionality, under either the Indiana or United States Constitutions, of the imposition of the tax; (3) the correct value of property transferred under a taxable transfer; (4) the correct amount of tax due; (5) the collectability of the tax; or (6) whether the decedent was a resident or a non-resident of this state. (c) After payment of the inheritance tax agreed to by the parties to a compromise agreement entered into under this section, the issue of the amount of tax to be collected may be reopened only if the agreement was entered into fraudulently. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-12-6 Powers and duties of department of state revenue

Sec. 6. The department of state revenue: (1) shall supervise the enforcement of this article; (2) shall supervise the collection of taxes imposed under this article; (3) shall investigate the manner in which this article is administered and enforced in the various counties of this state; (4) shall provide the forms and books required to implement this article; (5) shall promulgate any rules or regulations which are necessary for the interpretation or the enforcement of this article; (6) may investigate any facts or circumstances which are relevant to the taxes imposed under this article; (7) shall provide the inheritance tax administrator with a secretary; and (8) may provide the inheritance tax administrator with assistants, clerks, or stenographers. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-12-6.5 Determination of department of state revenue resulting in tax increase; statement in rules

Sec. 6.5. All changes in the department of state revenue's interpretations of IC 6-4.1 that could increase a person's tax liability must be stated in rules promulgated under IC 4-22-2. In no event may a change in a departmental interpretation of IC 6-4.1 that could increase a person's tax liability take effect before the date on which it is promulgated in a rule. As added by Acts 1979, P.L.75, SEC.14.

Ind. Code § 6-4.1-12-7 Investigative powers of department of state revenue; witness fees

Sec. 7. For the purpose of conducting an investigation described under section 6(3) or 6(6) of this chapter, the department of state revenue may: (1) subpoena evidence; (2) subpoena witnesses; (3) administer oaths; or (4) take testimony concerning any matter. Each witness examined by the department is entitled to receive a fee equal to the same fee paid witnesses subpoenaed to appear before a court of record. The witness fee shall be paid in the same manner that erroneous tax payments are refunded under IC 6-4.1-10. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.52.

Ind. Code § 6-4.1-12-8 Inheritance tax administrator; appointment; salary

Sec. 8. The governor shall, with the advice of the department of state revenue, appoint a state inheritance tax administrator. The inheritance tax administrator shall receive a salary to be fixed in the manner prescribed in IC 4-12-1-13. In addition, he shall receive the same mileage and travel allowances which other state employees receive. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-12-9 Powers and duties of inheritance tax administrator

Sec. 9. The inheritance tax administrator: (1) shall supervise the administration of this article; (2) shall, on behalf of the department of state revenue, perform the administrative duties assigned to the department under this article; (3) shall file reports with the department of state revenue on the first day of January, April, July, and October of each year; (4) may, with the approval of the governor, employ special auditors or appraisers to appraise any property interest which is transferred by a decedent under a taxable transfer; and (5) may, with the approval of the governor, employ special counsel to advise the administrator or to represent the administrator or the department of state revenue in any proceeding initiated by or against the administrator or the department. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-12-10 Special auditor, appraiser, or counsel; compensation

Sec. 10. A special auditor, appraiser, or counsel appointed by the inheritance tax administrator under section 9 of this chapter shall receive compensation for the individual's services in an amount fixed by the administrator and the governor. When a claim for the compensation is approved by the administrator and the governor, the state comptroller shall issue a warrant to the claimant in the amount so approved. The state comptroller shall draw the warrant on taxes collected under this article. The state treasurer shall pay the warrant. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.9-2024, SEC.197.

Ind. Code § 6-4.1-12-11 Information and investigations concerning non-resident's estates

Sec. 11. The department of state revenue and the inheritance tax administrator shall gather information and make investigations concerning the estates of non-residents whose deaths result in the imposition of a tax under this article. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-12-12 Disclosure of inheritance tax information; offense

Sec. 12. (a) The department, the department's counsel, agents, clerks, stenographers, other employees, or former employees, or any other person who gains access to the inheritance tax files shall not divulge any information disclosed by the documents required to be filed under this article. However, disclosure may be made in the following cases: (1) To comply with an order of a court. (2) To the members and employees of the department. (3) To the members and employees of county offices and courts to the extent they need the information for inheritance tax purposes. IC 5-14-3-6.5 does not apply to this subdivision. (4) To the governor. (5) To the attorney general. (6) To any other legal representative of the state in any action pertaining to the tax due under this article. (7) To any authorized officer of the United States, when the recipient agrees that the information is confidential and will be used solely for official purposes. (8) Upon the receipt of a certified request, to any designated officer of a tax department of any other state, district, territory, or possession of the United States, when the state, district, territory, or possession permits the exchange of like information with the taxing officials of Indiana and when the recipient agrees that the information is confidential and will be used solely for tax collection purposes. (9) Upon receipt of a written request, to the director of the department of child services or to the director of the division of family resources and to any county director of family and children, when the recipient agrees that the information is confidential and will be used only in connection with their official duties. (10) To the attorney listed on the inheritance tax return under IC 6-4.1-4-1 or IC 6-4.1-4-7. (11) To a devisee, an heir, a successor in interest, or a surviving joint tenant of the decedent for whom an inheritance tax return was filed or, upon the receipt of a written request, to an agent or attorney of a devisee, an heir, a successor in interest, or a surviving joint tenant of the decedent. (b) Any person who knowingly violates this section: (1) commits a Class C misdemeanor; and (2) shall be immediately dismissed from the person's office or employment, if the person is an officer or employee of the state. As added by P.L.26-1985, SEC.13. Amended by P.L.67-1988, SEC.3; P.L.58-1990, SEC.4; P.L.2-1992, SEC.70; P.L.4-1993, SEC.10; P.L.5-1993, SEC.22; P.L.145-2006, SEC.18.
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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