Indiana Code § 6-4.1-12-6

Powers and duties of department of state revenue
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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.

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