Tennessee Statutes
§ 67-4-1010 — Administration by department and commissioner
Tennessee·Title 67
(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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Legislative History
Acts 1937, ch. 133, § 9; C. Supp. 1950, § 1238.6 (Williams, § 1213.9); T.C.A. (orig. ed.), § 67-3108; Acts 1988, ch. 958, § 3.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund