Tennessee § 67-4-203 Administration by commissioner

Tennessee Statutes

§ 67-4-203 — Administration by commissioner

Tennessee § 67-4-203

Title67

This text of Tennessee § 67-4-203 (Administration by 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. § 67-4-203 (2026).

Text

(a)(1) The authority to administer parts 2-6 of this chapter and the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and the authority to collect the taxes thereby imposed, is vested in the commissioner of revenue under this part.

(2)Any reference in this part to the commissioner shall be deemed a reference to the commissioner of revenue.

(b)The commissioner is authorized to prescribe all rules necessary for the administration of parts 2-6 of this chapter, and for the administration of the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and for the collection of the taxes thereby imposed.

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(a) (1) The authority to administer parts 2-6 of this chapter and the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and the authority to collect the taxes thereby imposed, is vested in the commissioner of revenue under this part. (2) Any reference in this part to the commissioner shall be deemed a reference to the commissioner of revenue. (b) The commissioner is authorized to prescribe all rules necessary for the administration of parts 2-6 of this chapter, and for the administration of the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and for the collection of the taxes thereby imposed.

Legislative History

Acts 1937, ch. 108, art. 3, § 1; C. Supp. 1950, § 1248.4 (Williams, § 1248.137); impl. am. Acts 1959, ch. 9, § 14; Acts 1978, ch. 839, §§ 10, 11; T.C.A. (orig. ed.), §§ 67-4301, 67-4302.