(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.

Terms Used In Tennessee Code 67-4-1104

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1101
  • Department: means the department of revenue. See Tennessee Code 67-4-1101
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
(b) The commissioner may promulgate rules and regulations necessary and reasonable for the administration of this part.
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