GroundRules
Tenn. Code Ann. § 67-7-102: Administration
Where this section sits in the code
- TN Code
- Title 67
- Chapter 7
(a) Administration and collection of this tax shall be by the state of Tennessee in the same manner as other taxes are collected by the state for and on behalf of local governments, and the department of revenue may promulgate all rules and regulations necessary and reasonable for the administration of this part.
(b) All administrative provisions of all laws contained in all the other chapters of this title relating to collection by the commissioner of all taxes, licenses, fees and interest and penalties therefor, including, but not limited to, chapter 1, part 14 of this title and all other requirements and duties imposed upon taxpayers therein, shall apply to all persons liable for taxes under this part.
(c) The commissioner shall exercise the power and authority and perform all the duties with respect to taxpayers under this part as are provided in all the other chapters of this title, except where there is conflict, and then this part shall control.
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