45 Ind. Admin. Code 4.1-10-1

Current through December 4, 2024

Section 45 IAC 4.1-10-1 - Time limit for filing

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.

45 IAC 4.1-10-1

Department of State Revenue; 45 IAC 4.1-10-1; filed Apr 28, 1994, 9:30 a.m.: 17 IR 2038