{"data":{"id":"us-in/ic-6-4.1-5-15","jurisdiction":"us-in","citation":"IC 6-4.1-5-15","heading":"Orders with respect to nonresident decedent's estate; filing fees","body":"Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter an order which:\n(1) states the fair market value of all property interests transferred by the decedent under taxable transfers;\n(2) describes all Indiana real property so transferred by the decedent; and\n(3) states the inheritance tax imposed as a result of the decedent's death.\n(b) The clerk of the circuit court of each county in which real property described in the order is located shall spread a copy of the order of record.","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#6-4.1-5-15","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"bd572d1fc3deac478639214b87649ddc05dfe5df29b651035e1eccc5a5617d0e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-5-14","next":"us-in/ic-6-4.1-5-16"},"notice":"GroundRules: Original legal text. Not legal advice."}