Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 4.1 - DEATH TAXATION
Rule 10 - Refunds
Section 10-1 - Time limit for filing
Universal Citation: 45 IN Admin Code 10-1
Current through September 18, 2024
Authority: IC 6-4.1-12-6
Affected: IC 6-4.1-10-1
Sec. 1.
A claim for refund of inheritance tax or Indiana estate tax is not valid unless it is filed with the department within the later of:
(1) three (3) years after the date the tax is paid; or
(2) one (1) year after the date the tax is finally determined.
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