Ind. Admin. Code tit. 45, r. 4.1-10-1 – Time limit for filing | Midpage

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Indiana Administrative Code

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Ind. Admin. Code tit. 45, r. 4.1-10-1

Time limit for filing

Effective Apr 28, 199417 IR 2038IC 6-4.1-12-6Department of State Revenue

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)