GroundRules
Tenn. Code Ann. § 57-1-204: Department of revenue authority to collect certain taxes and make audits - Appropriation of funds to commission
Where this section sits in the code
- TN Code
- Title 57
- Chapter 1
(a) The department of revenue shall continue to collect the tax as levied and imposed under § 57-6-201 , and the required monthly reports thereunder shall continue to be made to the department.
(b) All such tax collected by the department shall be deposited in the treasury of the state to the credit of and to be used by the commission for the purpose of carrying out this chapter. Such funds are hereby appropriated to the commission for the purpose of the administration and enforcement of the duties, powers and functions of the commission.
(c) The authority now vested in the commissioner of revenue to make the required audits, examinations of books, records and papers, and the filing of invoices, as provided for under § 57-6-202 , shall remain vested in the commissioner.
Collected 2026-09-17T21:51:56Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows. Source