- 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.
- 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.
- 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.
- As used in this chapter, unless the context otherwise requires:
- “Commissioner” means the commissioner of revenue; and
- “Department” means the department of revenue.
Terms Used In Tennessee Code 67-1-101