§ 6-4.1-10-1 Refund for illegally or erroneously collected tax; time for filing
§ 6-4.1-10-2 Time limits for filing for property interests under IC 6-4.1-6
§ 6-4.1-10-3 Orders for refund; funds from which payable; credit
§ 6-4.1-10-4 Appeal of refund order; complaint; jurisdiction
§ 6-4.1-10-5 Probate court determination; appeal
§ 6-4.1-10-6 Annual appropriation to pay refund

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Terms Used In Indiana Code > Title 6 > Article 4.1 > Chapter 10 - Refund of Inheritance Tax Erroneously or Illegally Collected

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Probate: Proving a will
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5