1. It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue.

  2. The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title.

    3. Terms Used In Tennessee Code 67-1-101

    • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
    • Department: means the department of revenue. See Tennessee Code 67-1-101
    • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

  3. As used in this chapter, unless the context otherwise requires:

    1. “Commissioner” means the commissioner of revenue; and

    2. “Department” means the department of revenue.
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