Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 4.1 - DEATH TAXATION
Rule 10 - Refunds
Section 10-4 - Appeal of refund order
Universal Citation: 45 IN Admin Code 10-4
Current through September 18, 2024
Authority: IC 6-4.1-12-6
Affected: IC 6-4.1-10-4; IC 6-4.1-10-5
Sec. 4.
(a) An appeal of a refund order must be initiated within ninety (90) days after the date the department enters the order.
(b) To commence an appeal, a complaint in which the department is named as the defendant must be filed in one (1) of the following courts:
(1) The probate court of the county in which
administration of the estate is pending, if the appeal involves either a
resident or a nonresident decedent's estate and administration of the estate is
pending in Indiana.
(2) The probate
court of the county in which the decedent was domiciled at the time of the
decedent's death, if the appeal involves a resident decedent's estate and no
administration of the estate is pending in Indiana.
(3) The probate court of any county in which
any of the decedent's property was located at the time of the decedent's death,
if the appeal involves a nonresident decedent's estate and no administration of
the estate is pending in Indiana.
(c) When an appeal is initiated under subsection (b), the probate court determines if a refund is due and the amount.
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