Indiana Code

Ind. Code § 6-4.1-10-5 (2026)

Probate court determination; appeal

✓ current as of May 2026

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Sec. 5. When an appeal is initiated under section 4 of this chapter, the probate court shall determine the amount of any tax refund due. Either party may appeal the probate court's decision to the tax court in accordance with the rules of appellate procedure.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.28; P.L.59-1990, SEC.2.

Notes of Decisions

Cited in 5 cases, 2005–2015 · leading case: Est. of Neterer v. Indiana Dep't of State Revenue, 956 N.E.2d 1214 (Ind. T.C. 2011).

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Est. of Neterer v. Indiana Dep't of State Revenue, 956 N.E.2d 1214 (Ind. T.C. 2011). · cites it 6× “See Ind.Code § 6-4.1-10-5 (2011). Accordingly, in this case, the Court must only consider those materials properly designated to the probate court in order to determine whether there is a genuine issue as to any material fact and whether the moving party is entitled to a…”

Indiana Dep't of State Revenue v. Keenan, 42 N.E.3d 1056 (Ind. T.C. 2015). · cites it 2× “Ind.Code § 6-4.1-10-5 (2015); In re Estate of Young, 851 N.”

Logal v. Miller, 381 F. Supp. 2d 806 (N.D. Ind. 2005). “§ 6-4.1-10-5. The similarity in the two systems make it clear that Indiana’s inheritance tax collection is as plain, speedy, and efficient as that in Hay.”

Indiana Dep't of State Revenue, Inheritance Tax Div. v. Steven B. McCombs, of the Est. of Janic Hamblin, 42 N.E.3d 178 (Ind. T.C. 2015). · cites it 2× “Ind.Code § 6-4.1-10-5 (2015). Because the Probate Court’s determination was issued in the context of summary judgment, this Court will only consider those materials properly designated to the Probate Court to determine 1) whether there is a genuine issue as to any material fact…”

Indiana Dep't of State Revenue, Inheritance Tax Div. v. James F. Keenan & Wells Fargo Bank, N.A., as Co-Pers. Representatives of the Est. of Judd Leighton (Ind. T.C. 2015). “Additional facts will be supplied as necessary. STANDARD OF REVIEW The Indiana Tax Court acts as a true appellate tribunal when it reviews an appeal of a probate court’s determination concerning a claim for refund of inheritance tax.”

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