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2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 1 - Miscellaneous Provisions
§ 67-1-103. Study of tax laws -- Report.
Universal Citation: TN Code § 67-1-103 (2018)
(a) The commissioner shall make a careful study and investigation of the tax laws of other states.
(b) It is the commissioner's duty to prepare and transmit to the general assembly on the first day of its organizational session a report of the commissioner's work and the work of the state board of equalization, and to make such recommendations as the commissioner deems best for the interest of the state.
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