Tennessee Statutes
§ 67-4-1104 — Administration by department of revenue
Tennessee § 67-4-1104
JurisdictionTennessee
Title67
This text of Tennessee § 67-4-1104 (Administration by department of revenue) 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. § 67-4-1104 (2026).
Text
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
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 fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-4-1104, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-4-1104.