a) Appearance of an absent heir:
Where the Inheritance and Transfer Tax previously assessed must be amended owing to the appearance of an absent heir, the tax shall be corrected on the basis of the tax base established according to the return to be filed by the heir who has appeared or according to the administrative inquiry to be carried out by the tax office.
b) Appearance of an absent decedent:
Where the absent decedent reappears, the taxes previously collected shall, following the cancellation of the death record in the civil registry, be refunded to the taxpayer upon request.
Persons whose status as heirs is established by judgment:
Original Turkish text
MADDE 21
a) Gaip mirasçının zuhuru:
Gaip mirasçının zuhuru dolayısiyle evvelce tahakkuk eden Veraset ve İntikal Vergisinin tadili icabettiği takdirde zuhur eden mirasçının vereceği beyannameye veya vergi dairesince yapılacak idari tahkikata göre sabit olacak matrah üzerinden vergi düzeltilir.
b) Gaip murisin zuhuru:
Gaip muris zuhur ettiği takdirde nüfustaki ölüm kaydının terkinini mütaakıp, evvelce alınmış olan vergiler talep üzerine mükellefe geri verilir.
Mirasçılıkları hükmen sabit olanlar: