org-get-tags-at
org-get-tags-at is an interactive compiled Lisp function in `org.el
'.
(org-get-tags-at &optional POS LOCAL)
Get a list of all headline tags applicable at POS.
POS defaults to point. If tags are inherited, the list contains
the targets in the same sequence as the headlines appear, i.e.
the tags of the current headline come last.
When LOCAL is non-nil, only return tags from the current headline,
ignore inherited ones.