As used in this chapter and in chapters 2-6 of this title, unless the context otherwise requires:

(1) “Commissioner” means the commissioner of revenue; and

(2) “Department” means the department of revenue.

[Acts 1951, ch. 70, § 10 (Williams, § 5538.110); Acts 1953, ch. 167, § 2; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 59-111; Acts 2007, ch. 484, § 1.]