72-16-201. Powers of department generally -- duty to supervise administration of tax laws -- reports. (1) The department of revenue in the conduct of inheritance tax affairs has the same powers for gathering information and making investigations as is conferred by law on the department in the performance of its other duties.
     (2) The department shall supervise the administration of the inheritance tax laws and investigate such particular estates to which the inheritance tax laws apply throughout the various counties of the state and cause to be made and filed in its office reports of such investigations, together with specific information and facts as to particular estates, that may seem to require special consideration and attention by the department of justice; but no information so acquired may, in advance of legal action, be disclosed to anyone except proper officials and persons interested in such estate.

     History: En. Sec. 18, Ch. 65, L. 1923; amd. Sec. 6, Ch. 150, L. 1925; re-en. Secs. 10400.34, 10400.35, R.C.M. 1935; amd. Secs. 95, 96, Ch. 391, L. 1973; R.C.M. 1947, 91-4444, 91-4445(part); amd. Sec. 19, Ch. 6, L. 1979.