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.