Indiana Code > Title 6 > Article 4.1 > Chapter 10 – Refund of Inheritance Tax Erroneously or Illegally Collected
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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