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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 10 - Tobacco Tax Law
§ 67-4-1010. Administration by Department and Commissioner
Universal Citation: TN Code § 67-4-1010 (2020)
- The supervision and collection of the tax imposed by this part shall be under the direction of the department.
- The commissioner is granted full power and authority to adopt such reasonable rules and regulations not in conflict with this part, or other statute, as the commissioner may deem necessary to enforce the collection of the tax levied by this part. Such rules and regulations, before being effective, shall be approved by the attorney general and reporter.
- In enforcing this part, the commissioner shall consider the cost and effectiveness of administration, and endeavor to administer this part in the most cost efficient manner.
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