{"data":{"id":"us-in/ic-6-4.1-5-14","jurisdiction":"us-in","citation":"IC 6-4.1-5-14","heading":"Appraisal and determination of tax due on nonresident decedent's estate; determination without court intervention","body":"Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the inheritance tax due without the intervention of a court.","path":["TITLE 6. TAXATION","ARTICLE 4.1. DEATH TAXES","Chapter 5. Determination of Inheritance Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-4.1-5-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c5f76353c8e56dd5cac62e3c4b76acfdb51e50273fa9994395b9605fa31d7bf6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-5-13","next":"us-in/ic-6-4.1-5-15"},"notice":"GroundRules: Original legal text. Not legal advice."}