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Indiana General Assembly
Senate Bill 0111


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Senate Bill 0111

ARCHIVE (2000)

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Inheritance tax affidavit and due dates. Allows an affidavit stating that no inheritance tax is due after inheritance tax exemptions are taken to be submitted to a county assessor with a request for a consent to transfer. Allows the department of state revenue or the county assessor to rely upon the affidavit in determining that the transfer will not jeopardize collection of inheritance tax. Provides that the affidavit may be recorded in the office of the county recorder if the affidavit contains the legal description of the real property in a decedent's estate. Creates a presumption that no inheritance tax is due if the affidavit is properly executed and recorded. Provides that an inheritance tax lien may not attach to real property if the affidavit is properly executed and recorded in the county in which the real property is located unless the department of state revenue obtains an order that an inheritance tax is owed. Repeals a redundant statute concerning the form of an affidavit used to state that no inheritance tax is due. Changes the following: (1) the due date for the inheritance tax, estate tax, and generation-skipping tax; (2) the due date for filing an inheritance tax return; and (3) the inheritance tax early payment discount deadline. (The introduced version of this bill was prepared by the probate code study commission.)
    Current Status:
     In Committee - first House
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