{"data":{"id":"us-in/ic-6-4.1-7-6","jurisdiction":"us-in","citation":"IC 6-4.1-7-6","heading":"Probate court determination of tax due as provisional estimate; redetermination resulting from federal estate tax valuation","body":"Sec. 6. (a) The department of state revenue may accept a probate court's determination of the inheritance tax due as a result of a decedent's death as a provisional estimate of the inheritance tax imposed.\n(b) If the final determination of federal estate tax shows a change in the fair market value of the assets of a decedent's estate or a change in deductions, the department of state revenue may petition or cause other persons to petition the probate court which has jurisdiction for a redetermination of the inheritance tax imposed as a result of the decedent's death. The petition must be filed within sixty (60) days after a copy of the final determination of federal estate tax is filed with the department as required by IC 6-4.1-4-8. An inheritance tax redetermination which is made under this section is limited to modifications based on either a change in the fair market value of the assets of the decedent's estate or a change in deductions.","path":["TITLE 6. TAXATION","ARTICLE 4.1. DEATH TAXES","Chapter 7. Review of Inheritance Tax Appraisals and Tax Determinations"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-4.1-7-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"23a8073ec44b6a7f55012a1a033d32cf1445a5558357ef12391f6c9d57f06c93","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-7-5","next":"us-in/ic-6-4.1-7-6.5"},"notice":"GroundRules: Original legal text. Not legal advice."}