Ind. Admin. Code tit. 45, § 4.1-10-1 - Time Limit for Filing
Current as of January 1, 1970
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.
(Department of State Revenue; 45 IAC 4.1-10-1; filed Apr 28, 1994, 9:30 a.m.: 17 IR 2038)
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