Powers and duties of department of state revenue
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.
Last modified: May 28, 2006