Sec. 6. The department of state revenue:
(1) shall supervise the enforcement of this article;
(2) shall supervise the collection of taxes imposed under this article;
(3) shall investigate the manner in which this article is administered and enforced in the various counties of this state;
(4) shall provide the forms and books required to implement this article;
(5) shall promulgate any rules or regulations which are necessary for the interpretation or the enforcement of this article;
(6) may investigate any facts or circumstances which are relevant to the taxes imposed under this article;
(7) shall provide the inheritance tax administrator with a secretary; and
(8) may provide the inheritance tax administrator with assistants, clerks, or stenographers.
As added by Acts 1976, P.L.18, SEC.1.
Structure Indiana Code
Chapter 12. General Administrative Provisions
6-4.1-12-1. Powers of the Probate Court
6-4.1-12-2. Appraisal of Transferred Property Interests
6-4.1-12-5. Compromise Agreements Concerning Tax or Interest on Delinquency
6-4.1-12-6. Powers and Duties of Department of State Revenue
6-4.1-12-7. Investigative Powers of Department of State Revenue; Witness Fees
6-4.1-12-8. Inheritance Tax Administrator; Appointment; Salary
6-4.1-12-9. Powers and Duties of Inheritance Tax Administrator
6-4.1-12-10. Special Auditor, Appraiser, or Counsel; Compensation
6-4.1-12-11. Information and Investigations Concerning Non-Resident's Estates
6-4.1-12-12. Disclosure of Inheritance Tax Information; Offense