Tennessee § 67-1-101 Liberal construction of title - Incidental powers of commissioner - Chapter definitions

Tennessee Statutes

§ 67-1-101 — Liberal construction of title - Incidental powers of commissioner - Chapter definitions

Tennessee § 67-1-101

Title67

This text of Tennessee § 67-1-101 (Liberal construction of title - Incidental powers of commissioner - Chapter definitions) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-1-101 (2026).

Text

(a)It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue.

(b)The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title.

(c)As used in this chapter, unless the context otherwise requires:

(1)"Commissioner" means the commissioner of revenue; and (2) "Department" means the department of revenue.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue. (b) The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title. (c) As used in this chapter, unless the context otherwise requires: (1) "Commissioner" means the commissioner of revenue; and (2) "Department" means the department of revenue.

Legislative History

Amended by 2017 Tenn. Acts, ch. 457,s 2, eff. 7/1/2017. Acts 1919, ch. 1, § 16; 1921, ch. 113, § 20; impl. am. Acts 1923, ch. 7, §§ 2, 19, 24, 25; Shan. Supp., § 809a27; mod. Code 1932, § 1462; impl. am. Acts 1937, ch. 33, § 50; impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 599, § 3; T.C.A. (orig. ed.), § 67-107.