IC 6-4.1-10-1: Refund for illegally or erroneously collected tax; time for filing

Sec. 1. (a) A person may file with the department of state revenue a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) which has been erroneously or illegally collected. Except as provided in section 2 of this chapter, the person must file the claim within:

(1) three (3) years after the tax is paid; or

(2) one (1) year after the tax is finally determined under IC 6-4.1-5-10;

whichever is later.

(b) A person must file a claim for a refund on a form prescribed by the department of state revenue. The claim must include:

(1) the amount of the refund claimed; and

(2) the reason the person is entitled to a refund.

(c) The amount of the refund that a person is entitled to receive under this chapter equals the amount of the erroneously or illegally collected tax, plus interest calculated as specified in subsection (d).

(d) If a tax payment that has been erroneously or illegally collected is not refunded within ninety (90) days after the later of the date on which:

(1) the refund claim is filed with the department of state revenue; or

(2) the department of state revenue receives:

(A) the inheritance tax return and order required under IC 6-4.1-5-10, in the case of a resident decedent; or

(B) the inheritance tax return, in the case of a nonresident decedent;

interest accrues at the rate of six percent (6%) per annum computed from the date under subdivision (1) or (2), whichever applies, until the tax payment is refunded.