Indiana Code 6-4.1-10-4. Appeal of refund order; complaint; jurisdiction
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Sec. 4. (a) A person who files a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) may appeal any refund order which the department of state revenue enters with respect to the person’s claim. To initiate the appeal, the person must, within ninety (90) days after the department enters the order, file a complaint in which the department is named as the defendant.
(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;
(b) The court which has jurisdiction over an appeal initiated under this section is:
Terms Used In Indiana Code 6-4.1-10-4
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Decedent: A deceased person.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- 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
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(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; or
(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.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.27; P.L.205-2013, SEC.113.