Powers and duties of inheritance tax administrator
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.
Last modified: May 28, 2006