title-45-article-4.1•45 IAC 4.1 — ARTICLE 4.1. DEATH TAXATION
TITLE 45 DEPARTMENT OF STATE REVENUE
ARTICLE 4.1. DEATH TAXATION
Rule 1
45 IAC 4.1-1-1 45 IAC 4.1-1-1 Applicability (Repealed)
Rule 1. Definitions
45 IAC 4.1-1-1 Applicability (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-2 45 IAC 4.1-1-2 "Appropriate probate court" defined (Repealed)
45 IAC 4.1-1-2 "Appropriate probate court" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-3 45 IAC 4.1-1-3 "Class A transferee" defined (Repealed)
45 IAC 4.1-1-3 "Class A transferee" defined (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
45 IAC 4.1-1-4 45 IAC 4.1-1-4 "Class B transferee" defined (Repealed)
45 IAC 4.1-1-4 "Class B transferee" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-5 45 IAC 4.1-1-5 "Class C transferee" defined (Repealed)
45 IAC 4.1-1-5 "Class C transferee" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-6 45 IAC 4.1-1-6 "County assessor" defined (Repealed)
45 IAC 4.1-1-6 "County assessor" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-7 45 IAC 4.1-1-7 "County treasurer" defined (Repealed)
45 IAC 4.1-1-7 "County treasurer" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-8 45 IAC 4.1-1-8 "Department" defined (Repealed)
45 IAC 4.1-1-8 "Department" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-9 45 IAC 4.1-1-9 "Federal death tax credit" defined (Repealed)
45 IAC 4.1-1-9 "Federal death tax credit" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-10 45 IAC 4.1-1-10 "In loco parentis parent" defined (Repealed)
45 IAC 4.1-1-10 "In loco parentis parent" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-11 45 IAC 4.1-1-11 "Intangible personal property" defined (Repealed)
45 IAC 4.1-1-11 "Intangible personal property" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-12 45 IAC 4.1-1-12 "Nonresident decedent" defined (Repealed)
45 IAC 4.1-1-12 "Nonresident decedent" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-13 45 IAC 4.1-1-13 "Resident decedent" defined (Repealed)
45 IAC 4.1-1-13 "Resident decedent" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-1-14 45 IAC 4.1-1-14 "Transferee" defined (Repealed)
45 IAC 4.1-1-14 "Transferee" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 2
45 IAC 4.1-2-1 45 IAC 4.1-2-1 Time of imposition (Repealed)
Rule 2. Imposition of the Inheritance Tax
45 IAC 4.1-2-1 Time of imposition (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-2-2 45 IAC 4.1-2-2 Will contest (Repealed)
45 IAC 4.1-2-2 Will contest (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-2-3 45 IAC 4.1-2-3 Disclaimer (Repealed)
45 IAC 4.1-2-3 Disclaimer (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-2-4 45 IAC 4.1-2-4 Situs of tangible personal property (Repealed)
45 IAC 4.1-2-4 Situs of tangible personal property (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-2-5 45 IAC 4.1-2-5 Transfer by will or otherwise (Repealed)
45 IAC 4.1-2-5 Transfer by will or otherwise (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 3
45 IAC 4.1-3-1 45 IAC 4.1-3-1 Charitable exemptions (Repealed)
Rule 3. Exemptions and Deductions
45 IAC 4.1-3-1 Charitable exemptions (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-2 45 IAC 4.1-3-2 Cemetery association (Repealed)
45 IAC 4.1-3-2 Cemetery association (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-3 45 IAC 4.1-3-3 Life insurance proceeds (Repealed)
45 IAC 4.1-3-3 Life insurance proceeds (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-4 45 IAC 4.1-3-4 Annuity payments (Repealed)
45 IAC 4.1-3-4 Annuity payments (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-5 45 IAC 4.1-3-5 Transfers to a surviving spouse (Repealed)
45 IAC 4.1-3-5 Transfers to a surviving spouse (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-6 45 IAC 4.1-3-6 Personal exemptions (Repealed)
45 IAC 4.1-3-6 Personal exemptions (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
45 IAC 4.1-3-7 45 IAC 4.1-3-7 Debt deductions (Repealed)
45 IAC 4.1-3-7 Debt deductions (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-8 45 IAC 4.1-3-8 Tax deductions (Repealed)
45 IAC 4.1-3-8 Tax deductions (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-9 45 IAC 4.1-3-9 Mortgage deduction (Repealed)
45 IAC 4.1-3-9 Mortgage deduction (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-10 45 IAC 4.1-3-10 Funeral expenses deduction (Repealed)
45 IAC 4.1-3-10 Funeral expenses deduction (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-11 45 IAC 4.1-3-11 Deduction for administrative expenses (Repealed)
45 IAC 4.1-3-11 Deduction for administrative expenses (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-12 45 IAC 4.1-3-12 Deductions against nonprobate property not transferred by a trust agreement (Repealed)
45 IAC 4.1-3-12 Deductions against nonprobate property not transferred by a trust agreement (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-3-13 45 IAC 4.1-3-13 Deductions allowable in estates of nonresidents (Repealed)
45 IAC 4.1-3-13 Deductions allowable in estates of nonresidents (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 4
45 IAC 4.1-4-1 45 IAC 4.1-4-1 Inheritance tax return (Repealed)
Rule 4. Returns
45 IAC 4.1-4-1 Inheritance tax return (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-4-2 45 IAC 4.1-4-2 Extension of filing time (Repealed)
45 IAC 4.1-4-2 Extension of filing time (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-4-3 45 IAC 4.1-4-3 Attachments to the inheritance tax return (Repealed)
45 IAC 4.1-4-3 Attachments to the inheritance tax return (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-4-4 45 IAC 4.1-4-4 Federal estate tax return (Repealed)
45 IAC 4.1-4-4 Federal estate tax return (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 5
45 IAC 4.1-5-1 45 IAC 4.1-5-1 "Fair market value" defined (Repealed)
Rule 5. Valuation of Property Interests
45 IAC 4.1-5-1 "Fair market value" defined (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-2 45 IAC 4.1-5-2 Appraisal date (Repealed)
45 IAC 4.1-5-2 Appraisal date (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-3 45 IAC 4.1-5-3 Actively traded stocks or bonds (Repealed)
45 IAC 4.1-5-3 Actively traded stocks or bonds (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-4 45 IAC 4.1-5-4 Closely held corporations, partnership interests, and unincorporated businesses (Repealed)
45 IAC 4.1-5-4 Closely held corporations, partnership interests, and unincorporated businesses (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-5 45 IAC 4.1-5-5 Interest and dividends (Repealed)
45 IAC 4.1-5-5 Interest and dividends (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-6 45 IAC 4.1-5-6 Mineral interests (Repealed)
45 IAC 4.1-5-6 Mineral interests (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-7 45 IAC 4.1-5-7 Buy and sell agreements (Repealed)
45 IAC 4.1-5-7 Buy and sell agreements (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-8 45 IAC 4.1-5-8 Obligations owed a decedent (Repealed)
45 IAC 4.1-5-8 Obligations owed a decedent (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-9 45 IAC 4.1-5-9 Commissions, copyrights, patents, or royalties (Repealed)
45 IAC 4.1-5-9 Commissions, copyrights, patents, or royalties (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-10 45 IAC 4.1-5-10 Annuities, life estates, or remainders (Repealed)
45 IAC 4.1-5-10 Annuities, life estates, or remainders (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-11 45 IAC 4.1-5-11 Appraisal of a resident decedent's property (Repealed)
45 IAC 4.1-5-11 Appraisal of a resident decedent's property (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-5-12 45 IAC 4.1-5-12 Appraisal of a nonresident decedent's property (Repealed)
45 IAC 4.1-5-12 Appraisal of a nonresident decedent's property (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 6
45 IAC 4.1-6-1 45 IAC 4.1-6-1 Time limitations (Repealed)
Rule 6. Review of Inheritance Tax Determination
45 IAC 4.1-6-1 Time limitations (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-6-2 45 IAC 4.1-6-2 Appeal to probate court (Repealed)
45 IAC 4.1-6-2 Appeal to probate court (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 7
45 IAC 4.1-7-1 45 IAC 4.1-7-1 Attachment of lien (Repealed)
Rule 7. Inheritance Tax Lien
45 IAC 4.1-7-1 Attachment of lien (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-7-2 45 IAC 4.1-7-2 Termination of lien (Repealed)
45 IAC 4.1-7-2 Termination of lien (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-7-3 45 IAC 4.1-7-3 Liability for inheritance tax (Repealed)
45 IAC 4.1-7-3 Liability for inheritance tax (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 8
45 IAC 4.1-8-1 45 IAC 4.1-8-1 Transfers to a surviving spouse (Repealed)
Rule 8. Limitations on the Transfer of a Decedent's Property
45 IAC 4.1-8-1 Transfers to a surviving spouse (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-8-2 45 IAC 4.1-8-2 Transfer of a checking account (Repealed)
45 IAC 4.1-8-2 Transfer of a checking account (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-8-3 45 IAC 4.1-8-3 Transfer to a surviving joint tenant (Repealed)
45 IAC 4.1-8-3 Transfer to a surviving joint tenant (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-8-4 45 IAC 4.1-8-4 Transfer of insurance proceeds (Repealed)
45 IAC 4.1-8-4 Transfer of insurance proceeds (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-8-5 45 IAC 4.1-8-5 Transfers to a personal representative (Repealed)
45 IAC 4.1-8-5 Transfers to a personal representative (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-8-6 45 IAC 4.1-8-6 Transfers from a personal representative or trustee (Repealed)
45 IAC 4.1-8-6 Transfers from a personal representative or trustee (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-8-7 45 IAC 4.1-8-7 Small estate affidavit (Repealed)
45 IAC 4.1-8-7 Small estate affidavit (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-8-8 45 IAC 4.1-8-8 Nonresident decedent's property (Repealed)
45 IAC 4.1-8-8 Nonresident decedent's property (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-8-9 45 IAC 4.1-8-9 Safe deposit boxes (Repealed)
45 IAC 4.1-8-9 Safe deposit boxes (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
Rule 9
45 IAC 4.1-9-1 45 IAC 4.1-9-1 Due dates (Repealed)
Rule 9. Payment and Collection of Inheritance Taxes
45 IAC 4.1-9-1 Due dates (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
45 IAC 4.1-9-2 45 IAC 4.1-9-2 Discount for early payments (Repealed)
45 IAC 4.1-9-2 Discount for early payments (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
45 IAC 4.1-9-3 45 IAC 4.1-9-3 Interest on late payments (Repealed)
45 IAC 4.1-9-3 Interest on late payments (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-9-4 45 IAC 4.1-9-4 Payment of taxes (Repealed)
45 IAC 4.1-9-4 Payment of taxes (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-9-5 45 IAC 4.1-9-5 Collection of taxes (Repealed)
45 IAC 4.1-9-5 Collection of taxes (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
45 IAC 4.1-9-6 45 IAC 4.1-9-6 Compromise of tax or interest due (Repealed)
45 IAC 4.1-9-6 Compromise of tax or interest due (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 10
45 IAC 4.1-10-1 45 IAC 4.1-10-1 Time limit for filing
Rule 10. Refunds
45 IAC 4.1-10-1 Time limit for filing
Authority: IC 6-4.1-12-6
Affected: IC 6-4.1-10-1
Sec. 1. A claim for refund of inheritance tax or Indiana estate tax is not valid unless it is filed with the department within the later of:
(1) three (3) years after the date the tax is paid; or
(2) one (1) year after the date the tax is finally determined.
(Department of State Revenue; 45 IAC 4.1-10-1; filed Apr 28, 1994, 9:30 a.m.: 17 IR 2038)
45 IAC 4.1-10-2 45 IAC 4.1-10-2 Interest on refunds (Repealed)
45 IAC 4.1-10-2 Interest on refunds (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
45 IAC 4.1-10-3 45 IAC 4.1-10-3 Orders for refund (Repealed)
45 IAC 4.1-10-3 Orders for refund (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
45 IAC 4.1-10-4 45 IAC 4.1-10-4 Appeal of refund order
45 IAC 4.1-10-4 Appeal of refund order
Authority: IC 6-4.1-12-6
Affected: IC 6-4.1-10-4; IC 6-4.1-10-5
Sec. 4. (a) An appeal of a refund order must be initiated within ninety (90) days after the date the department enters the order.
(b) To commence an appeal, a complaint in which the department is named as the defendant must be filed in one (1) of the following courts:
(1) The probate court of the county in which administration of the estate is pending, if the appeal involves either a resident or a nonresident decedent's estate and administration of the estate is pending in Indiana.
(2) The probate court of the county in which the decedent was domiciled at the time of the decedent's death, if the appeal involves a resident decedent's estate and no administration of the estate is pending in Indiana.
(3) The probate court of any county in which any of the decedent's property was located at the time of the decedent's death, if the appeal involves a nonresident decedent's estate and no administration of the estate is pending in Indiana.
(c) When an appeal is initiated under subsection (b), the probate court determines if a refund is due and the amount.
(Department of State Revenue; 45 IAC 4.1-10-4; filed Jul 28, 1994, 4:00 p.m.: 17 IR 2799)
Rule 11
45 IAC 4.1-11-1 45 IAC 4.1-11-1 Imposition of estate tax (Repealed)
Rule 11. Indiana Estate Tax
45 IAC 4.1-11-1 Imposition of estate tax (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-11-2 45 IAC 4.1-11-2 Due dates (Repealed)
45 IAC 4.1-11-2 Due dates (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-11-3 45 IAC 4.1-11-3 Payment of estate tax (Repealed)
45 IAC 4.1-11-3 Payment of estate tax (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-11-4 45 IAC 4.1-11-4 Credit against inheritance tax (Repealed)
45 IAC 4.1-11-4 Credit against inheritance tax (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-11-5 45 IAC 4.1-11-5 Appeal of estate tax determination (Repealed)
45 IAC 4.1-11-5 Appeal of estate tax determination (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 12
45 IAC 4.1-12-1 45 IAC 4.1-12-1 Imposition of generation-skipping transfer tax (Repealed)
Rule 12. Indiana Generation-Skipping Transfer Tax
45 IAC 4.1-12-1 Imposition of generation-skipping transfer tax (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-12-2 45 IAC 4.1-12-2 Computation of tax (Repealed)
45 IAC 4.1-12-2 Computation of tax (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-12-3 45 IAC 4.1-12-3 Due date (Repealed)
45 IAC 4.1-12-3 Due date (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-12-4 45 IAC 4.1-12-4 Payment of tax (Repealed)
45 IAC 4.1-12-4 Payment of tax (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-12-5 45 IAC 4.1-12-5 Tax return (Repealed)
45 IAC 4.1-12-5 Tax return (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
Rule 13
45 IAC 4.1-13-1 45 IAC 4.1-13-1 Failure to file inheritance tax return (Repealed)
Rule 13. Penalties
45 IAC 4.1-13-1 Failure to file inheritance tax return (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-13-2 45 IAC 4.1-13-2 Improper transfers of decedent's property (Repealed)
45 IAC 4.1-13-2 Improper transfers of decedent's property (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
45 IAC 4.1-13-3 45 IAC 4.1-13-3 Safe deposit box information (Repealed)
45 IAC 4.1-13-3 Safe deposit box information (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
45 IAC 4.1-13-4 45 IAC 4.1-13-4 Nonpayment by county to department (Repealed)
45 IAC 4.1-13-4 Nonpayment by county to department (Repealed)
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
45 IAC 4.1-13-5 45 IAC 4.1-13-5 Disclosure of inheritance tax information (Repealed)
45 IAC 4.1-13-5 Disclosure of inheritance tax information (Repealed)
(Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR-045140334FRA)
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