2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 2 - Estate Tax
67-8-216 - Assistants to commissioner.
67-8-216. Assistants to commissioner.
The commissioner may employ necessary agents, representatives and assistants for the enforcement of this part, and the expense of their employment and all incidental expenses shall be defrayed out of the two and one-half percent (2.5%) of the moneys collected as provided in § 67-8-206, and, in case of suit, out of the penalty provided in this part, or so much thereof as may be necessary.
[Acts 1929 (E.S.), ch. 23, § 16; Code 1932, § 1314; T.C.A. (orig. ed.), § 30-1719.]
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