2018 Tennessee Code
Title 4 - State Government
Chapter 3 - Creation, Organization and Powers of Administrative Departments and Divisions
Part 19 - Department of Revenue
§ 4-3-1903. Powers and duties.
(a) The commissioner is vested with power to prescribe rules and regulations not inconsistent with law and prepare such forms as the commissioner may deem proper for the administration of the duties of the commissioner's office.
(b) The department of revenue has the power to:
(1) Administer the assessment and collection of all state taxes except those for which responsibility is expressly conferred by statute upon some other officer or agency;
(2) Administer the assessment and collection of privilege taxes;
(3) Receive state revenues collected by county officials and make and retain records of same;
(4) Investigate the tax systems of other states, and formulate and recommend to the governor such legislation as may be deemed expedient to prevent evasion of taxes, to secure just and equitable taxation and to improve the system of taxation in the state;
(5) Examine, at any and all times, the accounts of any private corporation, institution, association or board receiving appropriations from the general assembly;
(6) Require a complete record of the officers, assistants and employees appointed by the commissioners of the various departments, and require the salaries of the same to be in conformity with the scale authorized; and
(7) Procure from any department or agency of the state, or any of its political subdivisions, a copy of the complete record maintained by it of any convictions for violation of any criminal laws by any person who has made application to the department for employment, for the exclusive use of the department in screening the applicant to determine suitability for an appointment therein.
