§ 6-4.1-5-0.5 Applicability
§ 6-4.1-5-1 Tax rates; transfers to Classes A, B, and C transferees
§ 6-4.1-5-1.5 Fair market value; appraisal date
§ 6-4.1-5-7 Petition for order of no inheritance tax due
§ 6-4.1-5-8 Hearing upon petition for order of no inheritance tax due; rehearing
§ 6-4.1-5-10 Orders of inheritance tax and witness fees due; form
§ 6-4.1-5-11 Determination of inheritance tax due; mailing of copies to interested persons
§ 6-4.1-5-13 Appointment of temporary guardian
§ 6-4.1-5-14 Appraisal and determination of tax due on nonresident decedent’s estate; determination without court intervention
§ 6-4.1-5-15 Orders with respect to nonresident decedent’s estate; filing fees
§ 6-4.1-5-16 Notice of taxes due upon nonresident decedent’s estate
§ 6-4.1-5-17 Transfers by will; property not specifically bequeathed or devised
will 560x170

Ask a will, trust or estate question, get an answer ASAP!
Thousands of highly rated, verified estate & trust lawyers.
Click here to chat with a lawyer about your rights.

Terms Used In Indiana Code > Title 6 > Article 4.1 > Chapter 5 - Determination of Inheritance Tax

  • 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.
  • Appraisal: A determination of property value.
  • Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
  • Decedent: A deceased person.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Probate: Proving a will
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Trustee: A person or institution holding and administering property in trust.
  • Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5