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