Indiana Code 6-4.1-12-9. Powers and duties of inheritance tax administrator
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Sec. 9. The inheritance tax administrator:
(2) shall, on behalf of the department of state revenue, perform the administrative duties assigned to the department under this article;
(1) shall supervise the administration of this article;
Terms Used In Indiana Code 6-4.1-12-9
- Decedent: A deceased person.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(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.