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Terms Used In Indiana Code 6-4.1-1-2

  • Decedent: A deceased person.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Probate: Proving a will
   Sec. 2. “Appropriate probate court” means the probate court which has jurisdiction over the determination of the inheritance tax imposed as a result of a resident decedent‘s death.

As added by Acts 1976, P.L.18, SEC.1.