Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-4.1-12-1 Powers of the probate court
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Sec. 1. (a) Except as otherwise provided in this article, 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 descri…
Ind. Code § 6-4.1-12-10 Special auditor, appraiser, or counsel; compensation
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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 …
Ind. Code § 6-4.1-12-11 Information and investigations concerning non-resident's
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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.…
Ind. Code § 6-4.1-12-12 Disclosure of inheritance tax information; offense
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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 th…
Ind. Code § 6-4.1-12-2 Appraisal of transferred property interests
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Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC…
Ind. Code § 6-4.1-12-4 Repealed
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As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.31. Repealed by P.L.79-2017, SEC.51.
Ind. Code § 6-4.1-12-5 Compromise agreements concerning tax or interest on
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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 inte…
Ind. Code § 6-4.1-12-6 Powers and duties of department of state revenue
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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 thi…
Ind. Code § 6-4.1-12-6.5 Determination of department of state revenue resulting in tax
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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-…
Ind. Code § 6-4.1-12-8 Inheritance tax administrator; appointment; salary
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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 mil…
Ind. Code § 6-4.1-12-9 Powers and duties of inheritance tax administrator
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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 …
Ind. Code § 6-8.1-12-1 Development and implementation of program
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Sec. 1. The department shall develop and implement a taxpayer education and information program. As added by P.L.332-1989(ss), SEC.38.
Ind. Code § 6-8.1-12-2 Purpose
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Sec. 2. The purpose of the program is to educate and inform all taxpayers, including the following: (1) Businesses liable for taxes for the first time. (2) Groups of taxpayers with a pattern of noncompliance. (3) Employees of the department. As added by P.L.332-1989(ss), SEC.38.…
Ind. Code § 6-8.1-12-3 Mandatory program projects
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Sec. 3. The program must include the following projects: (1) Communications with taxpayers listed in section 2 of this chapter that explain in simplified terms the most common errors of taxpayer noncompliance that the taxpayers are likely to encounter. (2) Communications with tax…
Ind. Code § 6-8.1-12-4 Repealed
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As added by P.L.332-1989(ss), SEC.38. Repealed by P.L.71-1993, SEC.28.