To obtain the reappraisal, the person must file a petition for reappraisal with the probate court within one (1) year after the department of state revenue enters an order determining the inheritance tax due as a result of the decedent's death. However, if the original appraisal is fraudulently or erroneously made, the person may file the reappraisal petition within two (2) years after the department of state revenue enters the order.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.20; P.L.79-2017, SEC.33.
Indiana Legal Code