Rulemaking Authority; Funding; Inspectors; Enforcement

(a) The governing body of the county may adopt rules and regulations governing the collection of the tax imposed by this subpart in order to more effectually carry out the terms and provisions of this subpart, but it shall not have the right to alter or change the distribution of the tax. (b) The county governing body shall supply the judge of probate with ample funds from the county general fund to purchase stamps and other materials or supplies necessary for the administration of this subpart. (c) The county governing body may employ one or more individuals to act as inspector or inspectors and otherwise to assist the judge of probate in the enforcement of this subpart. (d) Expenses incurred pursuant to subsection (c), including salaries, shall not exceed one thousand two hundred dollars ($1,200) per month and shall be paid from the county general fund. However, the county general fund shall be reimbursed for all monies expended in connection with the administration and enforcement of this subpart as provided under Section 45-27-247.06. (Act 1953, No. 565, p. 805, §8; Act 84-566, p. 1187, §1; Act 2026-201, §1.)