Administration and collection of this tax shall be by the department, which has the power to promulgate all rules and regulations necessary and reasonable for the administration of this part.
Tenn. Code Ann. § 67-7-204
Administration and collection of tax
Acts 1984, ch. 953, § 1; 1985, ch. 410, § 5.
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.