Sec. 9. The inheritance tax administrator:
(1) shall supervise the administration of this article;
(2) shall, on behalf of the department of state revenue, perform the administrative duties assigned to the department under this article;
(3) shall file reports with the department of state revenue on the first day of January, April, July, and October of each year;
(4) may, with the approval of the governor, employ special auditors or appraisers to appraise any property interest which is transferred by a decedent under a taxable transfer; and
(5) may, with the approval of the governor, employ special counsel to advise the administrator or to represent the administrator or the department of state revenue in any proceeding initiated by or against the administrator or the department.
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