72-16-1007. Applicability of other taxes -- rulemaking. The provisions of Title 72, chapter 16, parts 1 through 8, relating to the tax on inheritances and transfers, apply to 72-16-1001 through 72-16-1006 unless they are in conflict with this part. The department shall adopt rules necessary for the administration and enforcement of this part.

     History: En. Sec. 7, Ch. 273, L. 1991.