Ind. Code § 6-4.1-12-6

Powers and duties of department of state revenue

Applied in 3 court decisions — leading case Department of State Revenue, Inheritance Tax Division v. Estate of Hardy (1998)

Most recently applied in Estate of Neterer v. Indiana Department of State Revenue (November 2011)

As added by Acts 1976, P.L.18, SEC.1.

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

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.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.