Indiana Code
Ind. Code § 6-4.1-7-7 (2026)
Redetermination of inheritance tax; appeal
✓ current as of May 2026
Sec. 7. A probate court's redetermination of inheritance tax under this chapter may be appealed to the tax court in accordance with the rules of appellate procedure.
As added by P.L.59-1990, SEC.1.
IC 6-4.1-8Chapter 8. Inheritance Tax Lien and Limitations on the Transfer of
Decedent's Property
6-4.1-8-0.1Repealed
6-4.1-8-0.5Applicability
6-4.1-8-1Attachment and termination of lien; persons
liable for inheritance tax
6-4.1-8-2Transfers prohibited until tax paid; limited
transfers
6-4.1-8-3Sale of property to pay decedent's debts
6-4.1-8-4Personal property; consent to transfer
6-4.1-8-4.5Repealed
6-4.1-8-4.6Checking account; notice of transfer of funds to
person other than surviving spouse
6-4.1-8-5Life insurance proceeds; damages payable in a
cause of action maintained by a personal
representative
6-4.1-8-6Repealed
6-4.1-8-8Repealed
Notes of Decisions
Cited in 20
cases, 1998–2020 · leading case: Dep't of State Revenue, Inheritance Tax Div. v. Est. of Phelps, 697 N.E.2d 506 (Ind. T.C. 1998).
Dep't of State Revenue, Inheritance Tax Div. v. Est. of Phelps, 697 N.E.2d 506 (Ind. T.C. 1998). “See Ind.Code Ann. § 6-4.1-7-7 (West Supp.1997).”
Indiana Dep't of State Revenue, Inheritance Tax Div. v. Est. of Riggs, 735 N.E.2d 340 (Ind. T.C. 2000). “On October 28, 1998, the probate court entered its order denying the Department’s petition. Additional facts will be supplied as needed.”
Lake Cnty. Council v. State Bd. of Tax Commissioners, 706 N.E.2d 270 (Ind. T.C. 1999). “, Ind.Code § 6-4.1-7-7 (1998); Department of State Revenue v.”
In Re Est. of Wilson, 822 N.E.2d 292 (Ind. T.C. 2005). “This Court heard the parties' oral arguments on December 13, 2004. Additional facts will be supplied as necessary.”
In Re Est. of Young, 851 N.E.2d 393 (Ind. T.C. 2006). “Additional facts will be supplied as necessary.”
Indiana Dep't of State Revenue, Inheritance Tax Div. v. Est. of Miller, 894 N.E.2d 286 (Ind. T.C. 2008). “” Ind.Code Ann. § 6-4.1-7-7 (West 2008); Ind.”
Indiana Dep't of State Revenue v. Est. of Pickerill, 855 N.E.2d 1082 (Ind. T.C. 2006). “The Court heard the parties' oral arguments on September 11, 2006. Additional facts will be supplied as necessary.”
Indiana Dep't of State Revenue, Inheritance Tax Div. v. Est. of Parker, 924 N.E.2d 230 (Ind. T.C. 2010). “§ 6-4.1-7-7 (West 2010). See also In re Estate of Young, 851 N.”
Indiana Dep't of State Revenue, Inheritance Tax Div. v. Est. of Daugherty, 938 N.E.2d 315 (Ind. T.C. 2010). “§ 6-4.1-7-7 (West 2010). See also In re Estate of Young, 851 N.”
Bean v. Indiana Dep't of State Revenue, Inheritance Tax Div., 926 N.E.2d 127 (Ind. T.C. 2010). “Ind.Code Ann. § 6-4.1-7-7 (West 2010). In re Estate of Young, 851 N.”
Indiana Dep't of State Revenue, Inheritance Tax Div. v. Est. of Brandewiede, 873 N.E.2d 209 (Ind. T.C. 2007). “Additional facts will be supplied as necessary. STANDARD OF REVIEW The Indiana Tax Court- acts as a true appellate tribunal when it reviews a-probate court’s determination concerning the amount of Indiana inheritance tax due.”
Dunnick v. Indiana Dep't of State Revenue, Inheritance Tax Div., 855 N.E.2d 1087 (Ind. T.C. 2006). “Additional facts will be supplied as necessary. STANDARD OF REVIEW The Indiana Tax Court acts as a true appellate tribunal when it reviews a *1091 probate court's determination concerning the amount of Indiana inheritance tax due.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.