Indiana Code

Ind. Code § 6-4.1-7-7 (2026)

Redetermination of inheritance tax; appeal

✓ current as of May 2026
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     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
           6-4.1-8-7Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties
           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). · cites it 2× “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). · cites it 2× “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). · cites it 2× “, 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). · cites it 2× “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). · cites it 2× “” 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). · cites it 2× “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). · cites it 2× “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.”
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