Section 6-4.1-10-1 - Refund for illegally or erroneously collected tax; time for filing(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:(1) three (3) years after the tax is paid; or(2) one (1) year after the tax is finally determined under IC 6-4.1-5-10; whichever is later.
(b) A person must file a claim for a refund on a form prescribed by the department of state revenue. The claim must include:(1) the amount of the refund claimed; and(2) the reason the person is entitled to a refund.(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).(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:(1) the refund claim is filed with the department of state revenue; or(2) the department of state revenue receives: (A) the inheritance tax return and order required under IC 6-4.1-5-10, in the case of a resident decedent; or(B) the inheritance tax return, in the case of a nonresident decedent; interest 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.
Amended by P.L. 205-2013, SEC. 111, eff. 1/1/2013.As added by Acts1976 , P.L. 18, SEC.1. Amended by Acts1980 , P.L. 57, SEC.25; P.L. 211-2007, SEC.33; P.L. 182-2009 (ss), SEC.232.