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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 1 - Miscellaneous Provisions
§ 67-1-101. Liberal construction of title -- Incidental powers of commissioner -- Chapter definitions.
Universal Citation: TN Code § 67-1-101 (2017)
- (a) It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue.
- (b) The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title.
- (c) As used in this chapter, unless the context otherwise requires:
- (1) "Commissioner" means the commissioner of revenue; and
- (2) "Department" means the department of revenue.
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