Tennessee Statutes
§ 67-7-102 — Administration
Tennessee·Title 67
(a)Administration and collection of this tax shall be by the state of Tennessee in the same manner as other taxes are collected by the state for and on behalf of local governments, and the department of revenue may promulgate all rules and regulations necessary and reasonable for the administration of this part.
(b)All administrative provisions of all laws contained in all the other chapters of this title relating to collection by the commissioner of all taxes, licenses, fees and interest and penalties therefor, including, but not limited to, chapter 1, part 14 of this title and all other requirements and duties imposed upon taxpayers therein, shall apply to all persons liable for taxes under this part.
(c)The commissioner shall exercise the power and authority and perform all the dutie
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Legislative History
Acts 1972, ch. 795, § 1; 1973, ch. 96, § 1; T.C.A., § 67-5901.
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