(a) The supervision and collection of the tax imposed by this part shall be under the direction of the department.

Terms Used In Tennessee Code 67-4-1010

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
  • Department: means the department of revenue. See Tennessee Code 67-4-1001
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Statute: A law passed by a legislature.
(b) The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter.
(c) In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner.
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