§ 67-8-108 — [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Administrative powers of commissioner - Assistants

(a) The commissioner of revenue, hereinafter called the "commissioner," has full supervision of the administration and enforcement of this part and of the collection of all taxes imposed thereunder. (b) The commissioner shall make such rules and regulations as may be necessary for its proper interpretation and enforcement. (c) The commissioner is empowered to call upon other departments of state government for such information and assistance as the commissioner may deem necessary. (d) The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this part. (e) The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this part. Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising property transferred by gift, and to perform such duties as are, by this part, required of the commissioner, including the power to issue subpoenas and administer oaths, and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe.

Legislative History

Acts 1939, ch. 137, § 10; C. Supp. 1950, § 1295.10 (Williams, § 1328.10); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-2509, 67-2510.