Section 6-4.1-7-5 - Non-resident decedent's property; appeal of department determination; procedures(a) A person who is dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue with respect to property interests transferred by a non-resident decedent may appeal the department's decision to: (1) the probate court of the county, if any, in which administration of the decedent's estate is pending; or(2) the probate court of any county in which any of the decedent's property was located at the time of his death, if no administration of the decedent's estate is pending in Indiana.(b) To initiate the appeal, the person must:(1) file a complaint within ninety (90) days after the date that the department mails the notice required by IC 6-4.1-5-16; and(2) pay, or give security to pay, the court cost resulting from the appeal and the inheritance tax to be fixed by the court.(c) When an appeal is initiated under this section, the court may decide all questions concerning the fair market value of property interests transferred by the decedent or concerning the inheritance tax due as a result of the decedent's death.As added by Acts1976 , P.L. 18, SEC.1. Amended by Acts1980 , P.L. 57, SEC.19.