2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 2 - General Revenue Law -- General Provisions
§ 67-4-203 - Administration by commissioner.
(a) (1) The authority to administer parts 2-6 of this chapter and the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and the authority to collect the taxes thereby imposed, is vested in the commissioner of revenue under the provisions of this part.
(2) Any reference in this part to the commissioner shall be deemed a reference to the commissioner of revenue.
(b) The commissioner is authorized to prescribe all rules necessary for the administration of parts 2-6 of this chapter, and for the administration of the various laws of this state imposing taxes upon the privilege of litigation in the various courts of this state, and for the collection of the taxes thereby imposed.
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