The department of state revenue shall maintain a book which indicates the amount of inheritance tax due as a result of a non-resident decedent's death. When the department gives an inheritance tax notice required by IC 6-4.1-5-16 , the department shall concurrently enter in the book the amount of inheritance tax stated in the notice. The book required by this section is a public record.

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