Tennessee § 67-4-1010 Administration by department and commissioner

Tennessee Statutes

§ 67-4-1010 — Administration by department and commissioner

Tennessee § 67-4-1010

Title67

This text of Tennessee § 67-4-1010 (Administration by department and commissioner) 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. § 67-4-1010 (2026).

Text

(a)The supervision and collection of the tax imposed by this part shall be under the direction of the department.

(b)The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter.

(c)In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner.

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(a) The supervision and collection of the tax imposed by this part shall be under the direction of the department. (b) The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter. (c) In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner.