{"data":{"id":"us-in/ic-6-4.1-6-4","jurisdiction":"us-in","citation":"IC 6-4.1-6-4","heading":"Determinations of the manner in which property probably will be distributed","body":"Sec. 4. For purposes of determining the inheritance tax imposed on a decedent's transfer of specific property, the department of state revenue shall, so far as possible, determine the manner in which the property will probably be distributed if:\n(1) a contingency makes it impossible to determine each transferee's exact interest in the property; and\n(2) the department of state revenue and the taxpayer fail, within a reasonable time, to enter into an agreement under section 3 of this chapter.\nA person may petition the department of state revenue for a redetermination of the amount of inheritance tax imposed under this subsection in the time and manner provided under IC 6-4.1-7-1 or IC 6-4.1-7-5, whichever is applicable.","path":["TITLE 6. TAXATION","ARTICLE 4.1. DEATH TAXES","Chapter 6. Special Procedures for Appraising and Taxing Certain Property Interests"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-4.1-6-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1e55cfaf0f509b4239b7062351715cf75db3981dc882c44780f9aa7ca4fafb19","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-6-3","next":"us-in/ic-6-4.1-6-5"},"notice":"GroundRules: Original legal text. Not legal advice."}