CHAPTER 12. GENERAL ADMINISTRATIVE PROVISIONS
IC 6-4.1-12
Chapter 12. General Administrative Provisions
IC 6-4.1-12-1
Jurisdiction of probate court to determine inheritance tax
Sec. 1. The probate court of the county:
(1) in which a resident decedent was domiciled at the time of
the decedent's death; or
(2) in which the resident decedent's estate is being administered,
if different from the county described in subdivision (1);
has jurisdiction to determine the inheritance tax imposed as a result
of the resident decedent's death and to hear all matters related to the
tax determination. However, if two (2) or more courts in a county
have probate jurisdiction, the first court acquiring jurisdiction under
this article acquires exclusive jurisdiction over the inheritance tax
determination.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss),
P.L.6, SEC.11; P.L.86-1995, SEC.9.
IC 6-4.1-12-2
County assessor as inheritance tax appraiser; appointment of
other; fees
Sec. 2. Each county assessor shall serve as the county inheritance
tax appraiser for the county he serves. However, the appropriate
probate court shall appoint a competent and qualified resident of the
county to appraise property transferred by a resident decedent if the
county assessor is:
(1) beneficially interested as an heir of the decedent's estate;
(2) the personal representative of the decedent's estate; or
(3) related to the decedent or a beneficiary of the decedent's
estate within the third degree of consanguinity or affinity.
A person who is appointed to act as the county inheritance tax
appraiser under this section shall receive a fee for his services. The
court, subject to the approval of the department of state revenue,
shall set the fee.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-3
Repealed
(Repealed by Acts 1982, P.L.1, SEC.71.)
IC 6-4.1-12-4
Equipment costs
Sec. 4. The county assessor shall receive funds from the county
to pay the actual cost of equipment which he needs to perform the
duties assigned to him under this article.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-5
Compromise agreements concerning tax or interest on delinquency
Sec. 5. (a) If one (1) of the conditions listed in subsection (b) of
this section exists, the department of state revenue may, with the
advice and approval of the attorney general, enter into a compromise
agreement concerning the amount of any inheritance tax, or interest
charges on delinquent inheritance tax, to be collected under this
article. The department may enter into such an agreement with the
personal representative of a decedent's estate or with the transferee
of property transferred by the decedent.
(b) The department may enter into a compromise agreement under
this section only if the department and the attorney general believe
that a substantial doubt exists as to:
(1) the right to impose the tax under applicable Indiana law;
(2) the constitutionality, under either the Indiana or United
States Constitutions, of the imposition of the tax;
(3) the correct value of property transferred under a taxable
transfer;
(4) the correct amount of tax due;
(5) the collectability of the tax; or
(6) whether the decedent was a resident or a non-resident of this
state.
(c) After payment of the inheritance tax agreed to by the parties
to a compromise agreement entered into under this section, the issue
of the amount of tax to be collected may be reopened only if the
agreement was entered into fraudulently.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-6
Powers and duties of department of state revenue
Sec. 6. The department of state revenue:
(1) shall supervise the enforcement of this article;
(2) shall supervise the collection of taxes imposed under this
article;
(3) shall investigate the manner in which this article is
administered and enforced in the various counties of this state;
(4) shall provide the forms and books required to implement
this article;
(5) shall promulgate any rules or regulations which are
necessary for the interpretation or the enforcement of this
article;
(6) may investigate any facts or circumstances which are
relevant to the taxes imposed under this article;
(7) shall provide the inheritance tax administrator with a
secretary; and
(8) may provide the inheritance tax administrator with
assistants, clerks, or stenographers.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-6.5
Determination of department of state revenue resulting in tax
increase; statement in rules
Sec. 6.5. All changes in the department of state revenue's
interpretations of IC 6-4.1 that could increase a person's tax liability
must be stated in rules promulgated under IC 4-22-2. In no event may
a change in a departmental interpretation of IC 6-4.1 that could
increase a person's tax liability take effect before the date on which
it is promulgated in a rule.
As added by Acts 1979, P.L.75, SEC.14.
IC 6-4.1-12-7
Investigative powers of department of state revenue; witness fees
Sec. 7. For the purpose of conducting an investigation described
under clause (3) or clause (6) of section 6 of this chapter, the
department of state revenue may:
(1) subpoena evidence;
(2) subpoena witnesses;
(3) administer oaths; or
(4) take testimony concerning any matter.
Each witness examined by the department is entitled to receive a fee
equal to the same fee paid witnesses subpoenaed to appear before a
court of record. The witness fee shall be paid in the same manner that
erroneous tax payments are refunded under IC 6-4.1-10.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-8
Inheritance tax administrator; appointment; salary
Sec. 8. The governor shall, with the advice of the department of
state revenue, appoint a state inheritance tax administrator. The
inheritance tax administrator shall receive a salary to be fixed in the
manner prescribed in IC 4-12-1-13. In addition, he shall receive the
same mileage and travel allowances which other state employees
receive.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-9
Powers and duties of inheritance tax administrator
Sec. 9. The inheritance tax administrator:
(1) shall supervise the administration of this article;
(2) shall, on behalf of the department of state revenue, perform
the administrative duties assigned to the department under this
article;
(3) shall file reports with the department of state revenue on the
first day of January, April, July, and October of each year;
(4) may, with the approval of the governor, employ special
auditors or appraisers to appraise any property interest which is
transferred by a decedent under a taxable transfer; and
(5) may, with the approval of the governor, employ special
counsel to advise the administrator or to represent the
administrator or the department of state revenue in any
proceeding initiated by or against the administrator or the
department.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-10
Special auditor, appraiser, or counsel; compensation
Sec. 10. A special auditor, appraiser, or counsel appointed by the
inheritance tax administrator under section 9 of this chapter shall
receive compensation for his services in an amount fixed by the
administrator and the governor. When a claim for the compensation
is approved by the administrator and the governor, the state auditor
shall issue a warrant to the claimant in the amount so approved. The
state auditor shall draw the warrant on taxes collected under this
article. The state treasurer shall pay the warrant.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-11
Information and investigations concerning non-resident's estates
Sec. 11. The department of state revenue and the inheritance tax
administrator shall gather information and make investigations
concerning the estates of non-residents whose deaths result in the
imposition of a tax under this article.
As added by Acts 1976, P.L.18, SEC.1.
IC 6-4.1-12-12
Disclosure of inheritance tax information; offense
Sec. 12. (a) The department, the department's counsel, agents,
clerks, stenographers, other employees, or former employees, or any
other person who gains access to the inheritance tax files shall not
divulge any information disclosed by the documents required to be
filed under this article. However, disclosure may be made in the
following cases:
(1) To comply with an order of a court.
(2) To the members and employees of the department.
(3) To the members and employees of county offices and courts
to the extent they need the information for inheritance tax
purposes. IC 5-14-3-6.5 does not apply to this subdivision.
(4) To the governor.
(5) To the attorney general.
(6) To any other legal representative of the state in any action
pertaining to the tax due under this article.
(7) To any authorized officer of the United States, when the
recipient agrees that the information is confidential and will be
used solely for official purposes.
(8) Upon the receipt of a certified request, to any designated
officer of a tax department of any other state, district, territory,
or possession of the United States, when the state, district,
territory, or possession permits the exchange of like information
with the taxing officials of Indiana and when the recipient
agrees that the information is confidential and will be used
solely for tax collection purposes.
(9) Upon receipt of a written request, to the director of the
department of child services or to the director of the division of
family resources and to any county director of family and
children, when the recipient agrees that the information is
confidential and will be used only in connection with their
official duties.
(10) To the attorney listed on the inheritance tax return under
IC 6-4.1-4-1 or IC 6-4.1-4-7.
(11) To a devisee, an heir, a successor in interest, or a surviving
joint tenant of the decedent for whom an inheritance tax return
was filed or, upon the receipt of a written request, to an agent
or attorney of a devisee, an heir, a successor in interest, or a
surviving joint tenant of the decedent.
(b) Any person who knowingly violates this section:
(1) commits a Class C misdemeanor; and
(2) shall be immediately dismissed from the person's office or
employment, if the person is an officer or employee of the state.
As added by P.L.26-1985, SEC.13. Amended by P.L.67-1988, SEC.3;
P.L.58-1990, SEC.4; P.L.2-1992, SEC.70; P.L.4-1993, SEC.10;
P.L.5-1993, SEC.22; P.L.145-2006, SEC.18.