Ind. Code ch. 6-4.1-9

Ind. Code ch. 6-4.1-9
in effect

Ind. Code § 6-4.1-9-0.5 Applicability

Sec. 0.5. This chapter does 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.13. Amended by P.L.205-2013, SEC.110.

Ind. Code § 6-4.1-9-1 Due date for taxes; interest on delinquent portion; unavoidable delays

Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax imposed as a result of a decedent's death is due twelve (12) months after the person's date of death. If a person liable for payment of inheritance tax does not pay the tax on or before the due date, the person shall, except as provided in subsection (b), pay interest on the delinquent portion of the tax at the rate of ten percent (10%) per year from the date of the decedent's death to the date payment is made. (b) If an unavoidable delay, such as necessary litigation, prevents a determination of the amount of inheritance tax due, the department of state revenue may reduce the rate of interest imposed under this section, for the time period beginning on the date of the decedent's death and ending when the cause of delay is removed, to six percent (6%) per year. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.6; P.L.190-2016, SEC.24; P.L.79-2017, SEC.40.

Ind. Code § 6-4.1-9-1.5 Due date for taxes when petition for redetermination of inheritance taxes filed

Sec. 1.5. If inheritance tax is imposed because a petition is filed under IC 6-4.1-7-6, the inheritance tax so imposed is, notwithstanding section 1 of this chapter, not due until thirty (30) days after notice of the final determination of federal estate tax is received by a person liable for paying the inheritance tax. If any inheritance tax so imposed is not paid on or before the due date, the person liable for paying the tax shall pay interest on the delinquent tax at the rate of six percent (6%) per year from the due date until the tax is paid. As added by Acts 1976, P.L.19, SEC.2.

Ind. Code § 6-4.1-9-2 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.7. Repealed by P.L.79-2017, SEC.41.

Ind. Code § 6-4.1-9-3 Inheritance tax due as result of non-resident decedent's death; book showing tax due

Sec. 3. The department of state revenue shall maintain a book which indicates the amount of inheritance tax due as a result of a non-resident decedent's death. When the department gives an inheritance tax notice required by IC 6-4.1-5-16, the department shall concurrently enter in the book the amount of inheritance tax stated in the notice. The book required by this section is a public record. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-9-4 Tax payments resulting from non-resident decedent's death; monthly reports

Sec. 4. A person who is liable for inheritance tax imposed as a result of a non-resident decedent's death shall pay the tax to the department of state revenue. The department shall collect the tax and shall issue a receipt to the person who pays it. On the first Monday of each month, the department shall report and remit to the state treasurer the inheritance tax collected by it during the preceding month under this section. The report must indicate the estates for which the inheritance taxes were paid. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-9-5 Collection and payment of taxes

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. As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979, P.L.75, SEC.12; Acts 1980, P.L.57, SEC.23; P.L.86-1995, SEC.7; P.L.190-2016, SEC.25; P.L.79-2017, SEC.42.

Ind. Code § 6-4.1-9-6 State and county tax allocation amounts; deposit of interest or penalties in state general fund

Sec. 6. (a) The department of state revenue shall distribute inheritance taxes collected as the result of the death of a resident decedent as follows: (1) The department shall retain ninety-two percent (92%) of the taxes collected for deposit in the state general fund. (2) The department shall retain any interest or penalties collected by the department for deposit in the state general fund. (3) Subject to subsection (b), the department shall distribute eight percent (8%) of the taxes collected to the county treasurer of the county in which the resident decedent lived at the time of the resident decedent's death for deposit in the county general fund. (b) In a county having a consolidated city, the amount due the county under this section shall be transferred to the general fund of the consolidated city. As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.24; Acts 1981, P.L.11, SEC.33; P.L.86-1995, SEC.8; P.L.190-2016, SEC.26; P.L.79-2017, SEC.43.

Ind. Code § 6-4.1-9-7 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.30-1994, SEC.7; P.L.190-2016, SEC.27. Repealed by P.L.79-2017, SEC.44.

Ind. Code § 6-4.1-9-8 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.28. Repealed by P.L.79-2017, SEC.45.

Ind. Code § 6-4.1-9-11 Action for failure to pay inheritance tax; payment of tax after prosecution

Sec. 11. (a) If the department of state revenue believes that a person has failed to pay inheritance tax for which the person is liable under a court order, the department may file in the appropriate probate court an action in the name of the state to enforce payment of the tax. This action must be commenced within ten (10) years after the date of the order imposing the tax unless the court or the department of state revenue, whichever is applicable, has not complied with IC 6-4.1-5-11. Every person who is liable for the inheritance tax is liable to the department of state revenue for payment of the tax. The amounts collected under this section shall be distributed under section 6 of this chapter. (b) When an action has been successfully prosecuted under this section, the person who is liable for the inheritance tax due from any property which is subject to the inheritance tax shall then pay the amount due from the person to the department of state revenue. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.26-1985, SEC.12; P.L.60-1996, SEC.1; P.L.79-2017, SEC.47.

Ind. Code § 6-4.1-9-12 Appointment of resident or special administrator for non-resident decedent's estate

Sec. 12. The Probate Court of Marion County may appoint a resident or special administrator for a non-resident decedent's estate if the department of state revenue shows: (1) that the department has reason to believe that a property interest transferred by the decedent under a taxable transfer has not been appraised for inheritance tax purposes in the manner required by this article and that the property involved is located in this state; or (2) that the inheritance tax imposed as a result of the decedent's death, as determined by the department, has not been paid and it has been at least two (2) years since the decedent died. A resident or special administrator appointed by the court under this section has the same powers and duties as a general administrator. As added by Acts 1976, P.L.18, SEC.1.

Ind. Code § 6-4.1-9-13 Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.10. Repealed by Acts 1979, P.L.75, SEC.15.
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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