Sec. 2. The time limits prescribed in section 1 of this chapter for filing a refund claim do not apply if the claim is for the refund of inheritance tax which has been determined in the manner provided in IC 6-4.1-6. As added by Acts 1976, P.L.18, SEC.1.
Time limits for filing for property interests under IC 6-4.1-6
Ind. Code § 6-4.1-10-2, under Chapter 10. Refund of Inheritance Tax Erroneously or Illegally Collected.
Ind. Code § 6-4.1-10-2