The commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter.
Tenn. Code Ann. § 67-6-401
Administration by commissioner
Known as the Retailers' Sales Tax Act
The act spans §§ 67-6-101 to 67-6-907 (222 sections).
Acts 1947, ch. 3, § 14; C
Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.