{"data":{"id":"us-tn/tenn.-code-ann.-55-21-304","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 55-21-304","heading":"Commissioner's authority to adopt policies and procedures - Authority to promulgate rules","body":"(a) The commissioner is authorized to adopt policies and procedures as necessary to effectuate the purposes of this part.\n(b) The commissioner of revenue is authorized to promulgate rules in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, necessary to carry out this part.","path":["TN Code","Title 55","Chapter 21"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"8e238ec85bfdd05027ad28f65a357d712a4484f46076027a024d8e562256f5ec","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-55-21-303","next":"us-tn/tenn.-code-ann.-55-22-101"},"notice":"GroundRules: Original legal text. Not legal advice."}