Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 9103 - Powers of department(a) The department may adopt and enforce rules and regulations for the just administration of this article.(b) The department shall have complete supervision of the making of appraisements, the allowance of deductions and the assessment of tax, including, but not limited to, the power to regulate the actions of registers in the allowance and disallowance of deductions and assessment of tax. The department's supervision of the making of appraisements includes the employment and compensation of investigators, appraisers and expert appraisers. The compensation of investigators, appraisers and expert appraisers shall be paid from the inheritance tax collections in the respective counties.(c) The department shall, in the event that the register fails to take the necessary proceedings in connection with the appraisement, allowance of deductions, assessment of tax or collection of tax, have all the powers vested in the register in this article and, at its option, may take the necessary action and shall charge to the register and deduct from any commissions or fees otherwise due him all costs and expenses incurred by the department in connection with the proceedings.1971, March 4, P.L. 6, No. 2, § 2103, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.