2019 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 12. General Administrative Provisions
6-4.1-12-9. 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.