(a) The commissioner shall make a careful study and investigation of the tax laws of other states.

Terms Used In Tennessee Code 67-1-103

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) It is the commissioner’s duty to prepare and transmit to the general assembly on the first day of its organizational session a report of the commissioner’s work and the work of the state board of equalization, and to make such recommendations as the commissioner deems best for the interest of the state.
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