Tennessee Statutes
§ 67-4-1104 — Administration by department of revenue
Tennessee·Title 67
(a)Administration and collection of the tax shall be by the department in the same manner as other taxes are collected by the state for and on behalf of municipal and county governments.
(b)The commissioner may promulgate rules and regulations necessary and reasonable for the administration of this part.
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Legislative History
Acts 1981, ch. 206, § 5; T.C.A., § 67-6204.
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