{"data":{"id":"us-in/ic-6-4.1-10-1","jurisdiction":"us-in","citation":"IC 6-4.1-10-1","heading":"Refund for illegally or erroneously collected tax; time for filing","body":"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:\n(1) three (3) years after the tax is paid; or\n(2) one (1) year after the tax is finally determined under IC 6-4.1-5-10;\nwhichever is later.\n(b) A person must file a claim for a refund on a form prescribed by the department of state revenue. The claim must include:\n(1) the amount of the refund claimed; and\n(2) the reason the person is entitled to a refund.\n(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).\n(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:\n(1) the refund claim is filed with the department of state revenue; or\n(2) the department of state revenue receives:\n(A) the inheritance tax return and order required under IC 6-4.1-5-10, in the case of a resident decedent; or\n(B) the inheritance tax return, in the case of a nonresident decedent;\ninterest 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.","path":["TITLE 6. TAXATION","ARTICLE 4.1. DEATH TAXES","Chapter 10. Refund of Inheritance Tax Erroneously or Illegally Collected"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-4.1-10-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"26490cfc174b1a5852e66c8e6be24cde4e44cae06b42cbaabc71a6ae80f23efd","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-9-13","next":"us-in/ic-6-4.1-10-1.5"},"notice":"GroundRules: Original legal text. Not legal advice."}